§ 22 — Cancelling deferment determination

22.—(1) This section applies if a deferment determination is made and the Authority is satisfied that a disqualifying event in subsection (2) or (3) (as the case may be) occurs.(2) Where a taxable person’s liability to pay any land betterment charge is reduced by or under a deferment determination because of section 20(2)(a), the disqualifying event is any of the following:(a)

the taxable person ceases to be a charitable institution;

(b)

the whole or part of the land in respect of which the deferred land betterment charge relates —(i)

is disposed of or transferred to another person;

(ii)

ceases to be occupied by or under the control of the taxable person; or

(iii)

ceases to be used wholly or mainly for charitable purposes;

(c)

any other disqualifying event prescribed in Regulations made under section 65 for such a deferment determination takes place.

(3) Where a taxable person’s liability to pay any land betterment charge is reduced by or under a deferment determination because of section 20(2)(b), the disqualifying event is any of the following:(a)

the taxable person ceases to satisfy the criteria prescribed in Regulations made under section 65 for the purposes of section 20(2)(b);

(b)

the whole or part of the land in respect of which the deferred land betterment charge relates —(i)

is disposed of or transferred to another person;

(ii)

ceases to be occupied by or under the control of the taxable person; or

(iii)

ceases to be used or maintained or otherwise satisfy the criteria prescribed in Regulations made under section 65 for the purposes of section 20(2)(b);

(c)

any other disqualifying event prescribed in Regulations made under section 65 for such a deferment determination takes place.

(4) Before exercising any power to cancel a deferment determination, the Authority must give written notice to the taxable person concerned —(a)

stating that the Authority intends to cancel a deferment determination relating to the taxable person;

(b)

specifying the disqualifying event that is the ground for the proposed cancellation; and

(c)

specifying the time (being not less than 7 days from the date the written notice is given to the taxable person) within which written representations may be made to the Authority with respect to the proposed cancellation.

(5) The Authority may, after considering any written representation under subsection (4)(c), decide to cancel the deferment determination in whole or in part.

(6) Where the Authority has made any decision under subsection (5) to cancel a deferment determination relating to a taxable person, the Authority must give the taxable person concerned a notice of its decision.

(7) Subject to section 48, a decision to cancel a deferment determination under this section takes effect from the date on which the notice under subsection (6) is given, or on such other later date as may be specified in that notice.

(8) Where a deferment determination is cancelled under subsection (5), the person who, immediately before a disqualifying event concerned occurs, is the taxable person whose liability to pay any land betterment charge is reduced by or under the deferment determination, is liable to pay —(a)

the amount of the land betterment charge that was reduced in accordance with that determination; or

(b)

if the deferment determination is cancelled in part, such part of the amount of the land betterment charge that was reduced in accordance with that determination as corresponding to the part of the deferment determination cancelled.

—(1) This section applies if a deferment determination is made and the Authority is satisfied that a disqualifying event in subsection (2) or (3) (as the case may be) occurs.

(2) Where a taxable person’s liability to pay any land betterment charge is reduced by or under a deferment determination because of section 20(2)(a), the disqualifying event is any of the following:(a)

the taxable person ceases to be a charitable institution;

(b)

the whole or part of the land in respect of which the deferred land betterment charge relates —(i)

is disposed of or transferred to another person;

(ii)

ceases to be occupied by or under the control of the taxable person; or

(iii)

ceases to be used wholly or mainly for charitable purposes;

(c)

any other disqualifying event prescribed in Regulations made under section 65 for such a deferment determination takes place.

(3) Where a taxable person’s liability to pay any land betterment charge is reduced by or under a deferment determination because of section 20(2)(b), the disqualifying event is any of the following:(a)

the taxable person ceases to satisfy the criteria prescribed in Regulations made under section 65 for the purposes of section 20(2)(b);

(b)

the whole or part of the land in respect of which the deferred land betterment charge relates —(i)

is disposed of or transferred to another person;

(ii)

ceases to be occupied by or under the control of the taxable person; or

(iii)

ceases to be used or maintained or otherwise satisfy the criteria prescribed in Regulations made under section 65 for the purposes of section 20(2)(b);

(c)

any other disqualifying event prescribed in Regulations made under section 65 for such a deferment determination takes place.

(4) Before exercising any power to cancel a deferment determination, the Authority must give written notice to the taxable person concerned —(a)

stating that the Authority intends to cancel a deferment determination relating to the taxable person;

(b)

specifying the disqualifying event that is the ground for the proposed cancellation; and

(c)

specifying the time (being not less than 7 days from the date the written notice is given to the taxable person) within which written representations may be made to the Authority with respect to the proposed cancellation.

(5) The Authority may, after considering any written representation under subsection (4)(c), decide to cancel the deferment determination in whole or in part.

(6) Where the Authority has made any decision under subsection (5) to cancel a deferment determination relating to a taxable person, the Authority must give the taxable person concerned a notice of its decision.

(7) Subject to section 48, a decision to cancel a deferment determination under this section takes effect from the date on which the notice under subsection (6) is given, or on such other later date as may be specified in that notice.

(8) Where a deferment determination is cancelled under subsection (5), the person who, immediately before a disqualifying event concerned occurs, is the taxable person whose liability to pay any land betterment charge is reduced by or under the deferment determination, is liable to pay —(a)

the amount of the land betterment charge that was reduced in accordance with that determination; or

(b)

if the deferment determination is cancelled in part, such part of the amount of the land betterment charge that was reduced in accordance with that determination as corresponding to the part of the deferment determination cancelled.