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14.—(1) In the case of a hereditament–
(a)to which paragraph 6(8) of Schedule 7A does not apply, and
(b)in respect of which a contribution is made under section 38 of the 1967 Act, or partly under section 37 and partly under section 38, in aid of rates for the period beginning with 15th February 1989 and ending with 31st March 1990,
references in paragraph 6(2) to (6) of Schedule 7A to rateable value are to value representing rateable value (which is required to be shown by those sections).
(2) In a case where–
(a)the Crown would (ignoring any rules as to Crown exemption) be rateable for only part of the period beginning with 15th February 1989 and ending with 31st March 1990 in respect of a hereditament, and
(b)there is no day falling after the relevant day for which a rateable value is shown in an old list as a result of a relevant proposal within the meaning of paragraph 6 of Schedule 7A,
for the purposes of paragraph 6(8) of that Schedule and paragraph (1) above a contribution is to be treated as made for that period in respect of the hereditament if it is made for the part during which the Crown would be rateable in respect of it but for those rules.
(3) In paragraph (2) the relevant day is the last day in the period beginning with 15th February 1989 and ending with 31st March 1990 on which the Crown would be rateable in respect of the hereditament but for the rules as to Crown exemption.
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