4. The remission of tax under paragraph 3 in respect of any land shall be granted for the period specified in paragraph 5 if, during the period of remission —
(a)
the land is not occupied;
(b)
no rent or fee is charged or received for the occupation or use of the land or any part thereof; and
(c)
the owner of the demolished dwelling-house previously erected on the land is not granted an owner-occupied tax rate in accordance with the Property Tax (Rate for Owner-Occupied Residential Premises) Order (O 10) on any other property,
and for at least a period of one year following the date of issue of the TOP or CSC of the replacement dwelling-house, whichever is the earlier, the replacement dwelling-house would be and is owner- occupied by the owner of the demolished dwelling-house erected on the land.