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3. In section 37(5) of the principal Act, for paragraph (d) there shall be substituted the following sub-paragraphs—
“(d)in the case of any land which, as at 31st March 1990 was in the district but to which none of paragraphs (a) to (c) applies, and which did not then comprise agricultural land or agricultural buildings, a nil value;
(e)in the case of any land to which none of paragraphs (a) to (d) applies, the amount calculated by multiplying—
(i)the area of the land, expressed in hectares and parts of a hectare; by
(ii)such a unit value per hectare as represents the average value per hectare of all land to which those paragraphs do apply if the average is calculated by reference to the values determined in accordance with those paragraphs.”.
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