56KApplication may relate to more than one parcel

56K Application may relate to more than one parcel (1) The commissioner may make a single application under section 56J in relation to more than 1 parcel of land even if— (a) the parcels belong to different owners; or (b) the notices under section 56I for the parcels were given at different times. (2) If the commissioner makes an application in relation to 2 or more parcels of land, the following provisions apply: (a) if the parcels or 2 or more of them have the same owner—the court may, on application by the commissioner, make a single order under section 56J in relation to all of those parcels; (b) the court may make the orders about apportionment of tax, and any other amounts payable, that the court considers just; (c) if the court makes an order under paragraph (a)—the court may, on application by the commissioner, also make any consequential or ancillary orders that the court considers appropriate.