12.—(1) Paragraph (2) applies where a general rate poundage effective for 31st March 1990 for a hereditament includes an amount per pound attributable to such an additional item as is mentioned in section 2(4)(a) of the 1967 Act arising from–
(a)a precept issued by a parish council, a chairman of a parish meeting, or a community council,
(b)the expenses of a community meeting, or
(c)police functions.
(2) Where this paragraph applies, amount B in paragraph 4(3) of Schedule 7A in respect of the hereditament shall be treated as including the amount per pound attributable to the additional item.
(3) The reference in paragraph 4(3) of Schedule 7A to the general rate poundage effective for 31st March 1990 for the rating area (within the meaning of the 1967 Act) in which a hereditament is situated shall be treated as a reference–
(a)in the case of a hereditament situated in the City of London (but not in the Inner or Middle Temples), as a reference to the sum of the rate poundages of the general rate and poor rate of the Common Council effective for 31st March 1990 for the hereditament; and
(b)in the case of a hereditament situated in the Inner or Middle Temples, as a reference to the rate poundage of any rate in the nature of a general rate levied in the Inner or Middle Temple (as the case may be) effective for 31st March 1990 for the hereditament.