30—Land tax not to be recovered from lessee
(1) A
retail shop lease cannot require the lessee to pay land tax or to reimburse
the lessor for the payment of land tax.
(2) However, the
lessor's liability for land tax in respect of the premises may be taken into
account in the assessment of rent.
(3) This section does
not apply to a retail shop lease entered into before a date fixed by
regulation for the purposes of this section.