11Limitation of exemption

#### 11 Limitation of exemption 11 Limitation of exemption > > (1) With respect to land which under section 10 is exempt from land tax the exemption shall be limited to the owner specified in that section, and shall not extend to any other person who is the owner of any estate or interest in the land. > > > (2) This section does not apply in respect of the principal place of residence exemption (within the meaning of Schedule 1A). > > > > Note. > > > > See clause 2 (3) of Schedule 1A. > > **s 11:** Am 2010 No 46, Sch 6 \[7\].