Provided that revision of tax after the date of first April 1998, shall come into force on the date fixed by the Government.

VACANCY REMISSION VACANCY REMISSION.—

1. (1) When any building whether ordinarily let or occupied by the owner himself has been vacant and unlet for a half-year, the owner shall be entitled to a remission of tax for that half-year.
2. (2) If the owner had already paid the tax in respect of a half-year in which a remission is due, he shall be entitled to get either refund or shall be entitled to get the amount adjusted in the tax for the succeeding half-year. (3)
   • (a) No such remission shall be admissible unless the owner of the building or his agent has previously thereto delivered notice to the Secretary-
   • (k) that the building is vacant and unlet, or
     • (ii) that the building will be vacant and unlet from a specified date either in the half-year in which notice is delivered or in the succeeding half-year.
   • (b) Every notice under clause (a) shall expire with the half-year succeeding the half-year during which it is so delivered and shall have no effect thereafter.