A. The following - for the purposes of applying the provisions of Article 55 of the Law - shall not be considered as the sale or lease of real estate:
1. The provision of hotel accommodation,
2. The provision of paid car parking for periods of less than one month;
3. The lease of serviced office space where the Customer does not have the right to use a designated space on an exclusive basis;
4. Rental of a function room, hall or similar facility;
5. Management Services, utilities, Telecommunications, internet and television charged for separately and in addition to the rent.
B. Furniture, fittings, plant and apparatus which are not attached to land or a building and which can be removed without damaging the property shall not be treated as real estate for the purpose of Article 55 of the Law.
C. If residential real estate is rented furnished or semi-furnished, the entire consideration for the rental shall be treated as a Supply of real estate where no separate charge is made for the use or rental of the furniture, fixtures and fittings.
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