6.—(1) Any owner of a demolished dwelling-house previously erected on any land who is eligible for the remission of tax under this Order may apply to the Comptroller not later than 30 days of the date of issue of the TOP or CSC of the replacement dwelling-house, whichever is the earlier, in such form as the Comptroller may determine.
(2) In applying for the remission of tax in respect of any land, an owner of the demolished dwelling-house previously erected on the land shall give a written undertaking to the Comptroller that he would owner-occupy the replacement dwelling-house for at least one year from the date of issue of the TOP or CSC of the replacement dwelling-house, whichever is the earlier.