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Proof not required, in order to obtain exemption of trade premises from inhabited house duty, that the occupier resides in a separate house charged with the duty.
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25. In order to entitle the occupier of any tenement or building, or part of a tenement or building, to exemption from inhabited house duties on the ground of such premises being occupied as a house for the purposes of trade only, or as a warehouse for the sole purpose of lodging goods, wares, or merchandise therein, or as a shop or counting-house, or being used as offices or counting-house, it shall not be necessary to prove, nor shall proof be required, that such occupier resides in a separate and distinct dwelling house or part of a dwelling house charged with the said duties.
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