4(1)After section 66 of that Act insert—E+W
“66AUnoccupied hereditaments: change of state of property to be disregarded
(1)Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the state of any property comprising or included in the hereditament shall be deemed not to have changed—
(a)since before any event of a prescribed description, or
(b)by reason of any act done by or on behalf of a prescribed person.
(2)The regulations may make provision as to the circumstances in which, and period for which, that is deemed to be the case.
(3)The regulations may provide for the making of such assumptions or apportionments as may be prescribed in determining whether, or to what extent, the state of any property has changed in comparison with an earlier point in time.
(4)The regulations may—
(a)provide that an act is to be treated as done on behalf of a prescribed person if it is done by any person connected with that person, and
(b)define in what circumstances persons are to be treated for that purpose as connected.
(5)The regulations may provide that they have effect (with any necessary adaptations) in relation to omissions as well as to acts.
(6)Regulations under this section may be made—
(a)in relation to England, by the Secretary of State;
(b)in relation to Wales, by the Welsh Ministers.”.
(2)In section 143 of that Act (orders and regulations), after subsection (4) insert—
“(4ZA)The power to make regulations under section 66A shall be exercisable by statutory instrument, and no such regulations shall be made unless—
(a)in the case of regulations relating to England, a draft of the regulations has been laid before and approved by resolution of each House of Parliament;
(b)in the case of regulations relating to Wales, a draft of the regulations has been laid before and approved by resolution of the National Assembly for Wales.”.