This legislation has been repealed.
As to unimproved capital value of parts of buildings10A. As to unimproved capital value of parts of buildings Where sub-section (2) of section 9 or sub-section (1) of section 10 applies to a portion of land, being a portion of a building erected upon the land, the unimproved value of that portion of the building shall be as nearly as practicable the sum which bears the same proportion to the unimproved value of the whole of the land upon which the building is erected as the net annual value of the portion bears to the net annual value of the whole. * * * * * * * * * *