How layered schemes are formed
69 How layered schemes are formed
A layered scheme may be formed only in 1 of the following ways:
(a) the progressive development of a basic scheme into a layered scheme;
(b) the amalgamation of 2 or more basic schemes to form a layered scheme under section 71;
(c) the formation of a subsidiary scheme from the subdivision of a unit of a basic scheme otherwise than as part of the progressive development of the basic scheme;
(d) the formation of a subsidiary scheme from additional lots acquired for a basic scheme;
(e) as otherwise provided by the regulations.
Example for section 69
Diagram
69.1 shows how a layered scheme is formed as a result of the progressive development of a basic scheme (Scheme A). Unit 2 of
Scheme A is subdivided to form a subsidiary scheme (Scheme B). Scheme
A then becomes a layered scheme.
Diagram
69.1 – Layered scheme formed from a basic scheme
Division 4 Amalgamation of schemes
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