Tithe Act 1951

9 Determination of particulars of charged land for purposes of remission under s. 14 of principal Act

(1) Where an application is made under the Fourth Schedule to the principal Act (which relates to the valuation of land in an agricultural holding in connection with the remission granted by section fourteen of that Act in the case of certain annuities charged in respect of agricultural land) for a certificate of the annual value of the charged land in such a holding, the surveyor of taxes to whom the application is made "shall, before proceeding as required by the said Schedule, transmit a copy of the application to the Commission with a view to their examining whether the particulars of the holding and of the charged land therein are correctly stated in the application.

(2) If the Commission are satisfied that the particulars are correctly stated they shall notify the surveyor that they are so satisfied, and he shall thereupon proceed as required by the said Schedule on the basis of the particulars as stated in the application.

(3) If the Commission are not so satisfied, the particulars shall be determined as hereinafter provided and notified by the Commission to the surveyor, who shall thereupon proceed as required by the said Schedule on the basis of the particulars as so determined.

(4) In a case falling within the last preceding subsection—

(a) the Commission shall as soon as possible after receiving the copy of the application notify to the owner the alterations appearing to them to be required and give him an opportunity of making representations, and, if agreement is reached, the particulars shall be taken to be as agreed between the Commission and the owner ;

(b) if after the owner has been given an opportunity of making representations it appears to the Commission that agreement will not be reached, the Commission shall notify the owner to that effect, stating the particulars as then appearing to them to be correct, and, if within one month from the date of his being so notified the owner makes an application in that behalf to the county court, the particulars shall be determined by the court;

(c) if in a case falling within the last preceding paragraph the owner does not make an application to the Court within the period therein mentioned, or an application so made is not duly prosecuted, the particulars shall be taken to be as notified to the owner under the last preceding paragraph.