Section 113 · What buildings are to be deemed vacant

(1) For the purposes of sections 110 and 111 no land, building or tenement shall be deemed vacant if maintained as a pleasure resort or town or country house or be deemed unproductive of rent if let to a tenant who has a continuing right of occupation thereof, whether he is in actual occupation or not.

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(2) The burden of proving the facts entitling any person to claim relief under sections 109, 110 or section 111, shall be upon him.

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