Section 94
When rent due, and when in arrear
of National Land Code (Revised - 2020)
(1)
The rent reserved in respect of any alienated land shall be payable as from the beginning of the calendar year in which the land is alienated or, if it is alienated after the end of September in that year, as from the beginning of the calendar year next following.
(2)
The rent payable in respect of any calendar year shall fall due in full on the first day of that year and, if not sooner paid, shall be treated for the purpose of this Act as becoming in arrear on the first day of June in that year.
(3)
In the case of land alienated for a term of years, rent shall be payable for the whole of the calendar year in which the term expires if it was not payable in respect of the calendar year in which the land was alienated, but shall not otherwise be payable in respect of any part of the said year of expiry.
(4)
The provisions of this section shall have effect subject to any remission or rebate of rent granted or allowed pursuant to rules under paragraph 14(1)(j), and to any authorization so granted for the payment by instalments, or deferment of payment, of any rent.