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2. Subsection (11) of section 40 of the Local Government Finance Act 1988 is amended by inserting at the end of the subsection the following paragraphs —
“(g)the periods for which unoccupied properties have previously been occupied;
(h)the period for which properties would have been unoccupied if all or some periods of occupation were treated as periods during which the properties were unoccupied;
(i)in the case of properties comprised in a deceased’s estate, the period which has elapsed since a grant of probate or of letters of administration was made.”.
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