§ 35 — Contribution by tenants or occupiers

35.—(1) Where a taxable person makes default in payment of any land betterment charge, then, without in any way releasing the taxable person from liability (except to the extent of any payments deemed to be made on the taxable person’s behalf mentioned in paragraph (b)), the following provisions apply as long as the default continues:(a)

if the land betterment charge is payable in respect of any land which is the subject to any lease or occupied by any person, then the lessee or occupier is responsible for the payment of the contribution and it may be recovered from the lessee or occupier as if the lessee or occupier were the defaulting taxable person;

(b)

all payments made under this section by a lessee or an occupier are deemed to be made on behalf of the defaulting taxable person.

(2) The responsibility of the lessee or occupier under this section is limited to any rent or payments due by the lessee or occupier to the taxable person at the time of demand made or action brought by or on behalf of the Authority.

(3) Any payment to the Authority under this section constitutes a valid discharge to the lessee or occupier for rent or payments due by the lessee or occupier to the defaulting taxable person as against all persons whomsoever.

—(1) Where a taxable person makes default in payment of any land betterment charge, then, without in any way releasing the taxable person from liability (except to the extent of any payments deemed to be made on the taxable person’s behalf mentioned in paragraph (b)), the following provisions apply as long as the default continues:(a)

if the land betterment charge is payable in respect of any land which is the subject to any lease or occupied by any person, then the lessee or occupier is responsible for the payment of the contribution and it may be recovered from the lessee or occupier as if the lessee or occupier were the defaulting taxable person;

(b)

all payments made under this section by a lessee or an occupier are deemed to be made on behalf of the defaulting taxable person.

(2) The responsibility of the lessee or occupier under this section is limited to any rent or payments due by the lessee or occupier to the taxable person at the time of demand made or action brought by or on behalf of the Authority.

(3) Any payment to the Authority under this section constitutes a valid discharge to the lessee or occupier for rent or payments due by the lessee or occupier to the defaulting taxable person as against all persons whomsoever.