|
|
Allowance for drainage and other rates and expenditure on sea walls.
|
21.—(1) An allowance shall be made under Schedule A in respect of—
|
|
| |
(a) the amount charged on property by a public rate or assessment in respect of draining, fencing, or embanking;
|
|
| |
(b) the amount expended by the landlord or owner of lands on an average of the twenty-one preceding years, in the making or repairing of sea walls or other embankments necessary for the preservation or protection of the lands against the encroachment or overflowing of the sea or any tidal river, although the sums expended may not have been charged on the lands by a public rate or assessment.
|
|
| |
(2) The allowances granted under this section shall (unless the payments to which they relate, or any part thereof, be made by a tenant) be made from the assessment on the property concerned.
|
