Property Tax (Non-Residential Buildings) (Remission) Order 2009

in the case of any such building or part thereof owned and let by a statutory board specified in the Schedule, 40% of any payment made in lieu of tax under section 6(11) of the Act for the period 1st January 2009 to 31st December 2009 (both dates inclusive); and

in any other case, 40% of the tax payable for the period 1st January 2009 to 31st December 2009 (both dates inclusive) in respect of the building or part thereof.

any building or part thereof owned and occupied by any statutory board and for which payment in lieu of tax is made under section 6(11) of the Act;

any building or part thereof owned and let by any statutory board not specified in the Schedule and for which payment in lieu of tax is made under section 6(11) of the Act;

any building or part thereof situated or being erected on any land where the annual value of that property has been assessed as if it were vacant land under section 2(3)(b) of the Act; and

any building or part thereof situated or being erected on that part of any land which has been demarcated as excess land under section 2(5) of the Act and where the annual value has been separately assessed.