What building etc. are to be deemed vacant.

(1) For the purposes of sections 127 and 128 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 126, or section 127 or section 128, shall be upon him.