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19Not later than 31st December in any calendar year, commencing with the year 1966, each water authority shall ascertain and certify to the Assessor—
(a)the capital expenditure in respect of the productive part of the undertaking in each of the rating areas and, where appropriate, the separately rated areas in which the undertaking is situated ; and
(b)the income for the previous year from public water rate, domestic water rate and water charges derived from each rating area in which any portion of the distributive part of the undertaking is situated.
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