S.L. 123.55 Art. 7Period during which a benefit is deemed to be provided.

(1) When a benefit consists in the use of property it shall be deemed to be first provided -

(a) if the property is immovable property, on the day on which that property is first used by the beneficiary;

(b) in any other case, on the day on which that property is first made available for the use of the beneficiary, and, in any case, that benefit shall be deemed to continue to be provided for as long as that property remains available for the use of the beneficiary.

(2) When the property is movable property and it is not available to the beneficiary on account of repairs or some other temporary cause for a period that is less than 30 consecutive days, that property shall be deemed to remain available to the beneficiary during that period; and when the period of unavailability is 30 consecutive days or more that property shall not be deemed to available to the beneficiary during that period.

(3) When property is made available to a beneficiary to replace similar property in a period during which, in accordance with sub-rule (2), the latter property is deemed to remain available to that beneficiary, the value of the benefit for that period shall be determined by reference to the value of the latter property without reference to the value of the former property.

(4) Property shall not be deemed to be available to a beneficiary for any period during which it is exclusively used by or specifically reserved for the exclusive use of third parties in the course of the business of the provider of the benefit.