GOVERNMENT RENT (ASSESSMENT AND COLLECTION) REGULATION
Tenements consisting of separately owned premises
(1) Where 2 or more premises are valued together as a single tenement, the Government rent payable in respect of the single tenement may be demanded from-
(a) the occupier of the single tenement if he is the sole occupier;
(b) any one of the owners or occupiers of the premises; or
(c) the lessee of the leased land in which the premises are comprised or, if there are more than one lessee, any one of them.
(2) A person who is liable to pay Government rent in respect of a single tenement under subsection (1) may apply to the Commissioner for an apportionment of the rateable value applicable to any of the premises comprised in that single tenement.
(3) The Commissioner may apportion the rateable value of a single tenement within the meaning of subsection (1) after receiving an application under subsection (2).
(4) The Commissioner shall within a reasonable time of making an apportionment under subsection (3) serve on the applicant a notice of the apportionment in the specified form.