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3. In Article 37 (hereditaments), after paragraph (4) add the following paragraph—
“(5) Regulations under paragraph (4) may include rules for ascertaining—
(a)whether the different hereditaments or the one hereditament (as the case may be) shall be treated as occupied or unoccupied;
(b)who shall be treated as the owner or occupier of the different hereditaments or the one hereditament (as the case may be).”.