(1) The exemption in section 20A(1) applies for the purpose of assessing the levy for 2014 and all subsequent levy years.
(2) The exemptions in section 20A(2) and (3) apply for the purpose of assessing the levy for 2015 and all subsequent levy years.
(3) Section 30(1) does not apply to a person who ceases to be the owner of a car park in the category 2 levy area before 1 January 2015.
(4) Section 30(2) does not apply to a person who ceases to be the operator of a public car park in the category 2 levy area before 1 January 2015.
(5) Section 30(3) does not apply to an owner of
premises in the category 2 levy area that cease to be a car park before 1
January 2015.
Sch. 1 amended by No. 74/2006 s. 23, substituted by No. 34/2014 s. 13.