The words "and properties" which appear in that order in line 10 are deleted.

"15. It is the Department's view that Regulation 1100(18) only applies to property that meets the criteria of a leasing property under Regulation 1100(17). In other words, Regulation 1100(18) can only operate to exclude a property from being a leasing property if the property is, in fact, a leasing property under Regulation 1100(17). It follows therefore, that Regulations 1100(19) and (20) can also only apply with respect to a property that meets the criteria of a leasing property under Regulation 1100(17)."