[66A Unoccupied hereditaments: change of state of property to be disregarded]

[66A  Unoccupied hereditaments: change of state of property to be disregarded]

[(1)     Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the state of any property comprising or included in the hereditament shall be deemed not to have changed—

(a)     since before any event of

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