Link Report

“qualifying resort area” means any area described in Schedule 8;

“lease”, “lessee”, “lessor” and “rent” have the same meanings respectively as in Chapter 8 of Part 4;

“lease”, “lessee”, “lessor” and “rent” have the same meanings respectively as in Chapter 8 of Part 4;

(i) a building or structure to which section 352 applies, or

(ii) a qualifying premises within the meaning of section 353, 354, 356, 357 or 358,

(ii) a qualifying premises within the meaning of section 353, 354, 356, 357 or 358,

(ii) a qualifying premises within the meaning of section 353, 354, 356, 357 or 358,

(ii) a qualifying premises within the meaning of section 353, 354, 356, 357 or 358,

(ii) a qualifying premises within the meaning of section 353, 354, 356, 357 or 358,

“refurbishment”, in relation to a building or structure and other than for the purposes of section 358, means any work of construction, reconstruction, repair or renewal, including the provision or improvement of water, sewerage or heating facilities, carried out in the course of the repair or restoration, or maintenance in the nature of repair or restoration, of the building or structure.