insert
(2) Each of the following circumstances is a ground for revocation of a deferral determination made under section 47 (Determination for deferral of rates without application) in relation to a parcel of land:
(a) each person to whom the determination relates has stopped being an owner of the parcel;
(b) the owner has entered into a tenancy agreement in relation to the parcel;
(c) the circumstances in relation to which the determination was made no longer exist or have changed.
(3) In this section:
"tenancy agreement", in relation to a parcel of land—see section 47 (5).