TITLE V: Provisions applicable in the Wallis and Futuna Islands.

The exemptions provided for by articles L. 123-25 to L. 123-27 are applicable to natural persons subject to a simplified tax regime under local regulations.

In article L. 133-6, the words: “those arising from the provisions of article 1269 of the Code of Civil Procedure” are replaced by the words: “applications for revision of the account and for liquidation of the fruits submitted with a view to reorganisation in the event of error, omission or misrepresentation”.

For the application of articles L. 141-15, L. 143-7, L. 144-1 to L. 144-13 and L. 145-28, a magistrate of the court of first instance may be delegated by the president.

In article L. 141-13, the words: “by articles 638 and 653 of the General Tax Code” are replaced by the words: “by the provisions of the tax code applicable in the territory”.

Article L. 145-2 is amended as follows: I.-repealed; II.-.In 6°, the words “to the social security fund of the Maison des Artistes and recognised authors of graphic and plastic works, as defined by the article 71 of appendix III of the general tax code” are replaced by the words: “to the local social security fund and recognised authors of graphic and plastic works within the meaning of the tax code…

For the application of article L. 145-6, the words: “the evacuation of premises included in a sector or perimeter provided for in articles L. 313-4 and L. 313-4-2 of the town planning code” are replaced by the words “the evacuation of premises provided for in article L. 145-18”.

The second paragraph of article L. 145-18 is worded as follows: “The same applies to property restoration operations involving restoration, conservation, modernisation or demolition work resulting in the transformation of the habitable conditions of a group of buildings requiring the evacuation of the premises. These operations may be decided upon and carried out in accordance with local regulations, either by the local public authorities with jurisdiction, or at the initiative…

The first paragraph of article L. 145-34 is worded as follows: “Unless there is a significant change in the items mentioned in 1° to 4° of article L. 145-33, the rate of change in the rent applicable when the lease to be renewed takes effect, if its term does not exceed nine years, may not exceed the change in a quarterly local index measuring the cost of construction that has…

Article L. 145-35 is amended as follows: I.-In the first paragraph, the word: “départementale” is deleted; II.-The last paragraph is worded as follows: “The composition of the commission, the method of appointing its members and its operating rules are set by order of the State representative. “

Article L. 145-43 is worded as follows: “Art. L. 145-43 -Traders and artisans who are tenants of the premises in which their business is located and who are accepted to follow a conversion course or a promotion course in accordance with the provisions of the labour code applicable in the territory are exempt from the obligation to operate for the duration of their training period. “