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    <title>How to compute the gross annual value in the case of a property which is vacant for some time during the year?</title>
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    <description>Where a property or part of it is let but vacant for the whole or part of the previous year, if actual rent received or receivable is less than reasonable expected rent due to vacancy, the actual rent received or receivable, reduced by the vacant allowance, shall be treated as the gross annual value of the property.</description>
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      <description>Where a property or part of it is let but vacant for the whole or part of the previous year, if actual rent received or receivable is less than reasonable expected rent due to vacancy, the actual rent received or receivable, reduced by the vacant allowance, shall be treated as the gross annual value of the property.</description>
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