VICIn ForceAct
Land Tax Act 2005
11Life tenants
Start here
Get a plain-English read of 11
Turn the raw legal text into a practical explanation grounded in Land Tax Act 2005.
11 Life tenants
For the purposes of this Act, a person who holds a life estate in possession in land is deemed to be the owner of the land instead of the person entitled to the fee simple in reversion or remainder.