What building etc. are to be deemed vacant

(1) For the purposes of sections 142 and 143 no land, building or tenement shall be deemed vacant if maintained as a pleasure resort or town or country house or be deemed unproductive of rent if let to a tenant who has a continuing right of occupation thereof, whether he is in actual occupation or not. (2) The burden of proving the facts entitling any person to claim relief under section 141, or section 142 or section 143, shall be upon him.

1. (2) The burden of proving the facts entitling any person to claim relief under section 141, or section 142 or section 143, shall be upon him.