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(1) If the actual occupier of any residential premises in any building, in respect of which tax is leviable under section (3) is the owner of the building, the tax shall be leviable on the actual occupier. (2) In any other case, the tax shall be leviable primarily as follows, that is to say :- (a) if the premises are let, from the lessor ; (b) if the premises are sub-let, from the superior lessor.
<span style="margin-left:15px;"></span>(<i>1</i>) If the actual occupier of any residential premises in any building, in respect of which tax is leviable under section (<i>3</i>) is the owner of the building, the tax shall be leviable on the actual occupier. <br> <span style="margin-left:15px;"></span>(<i>2</i>) In any other case, the tax shall be leviable primarily as follows, that is to say :-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) if the premises are let, from the lessor ; <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> if the premises are sub-let, from the superior lessor. <br>