Amendment status not verified — confirm the current text below against the official source.
( 1 ) If the actual occupier of any residential premises in any building, in respect of which tax is leviable under section ( 3 ) is the owner of the building, the tax shall be leviable on the actual occupier. ( 2 ) In any other case, the tax shall be leviable primarily as follows, that is to say :- ( a ) if the premises are let, from the lessor ; (b) if the premises are sub-let, from the superior lessor.