3. Subject to the condition in regulation 5, where liability for rates for a specified hereditament occurs on or after the 1st April 2022 the amount which, apart from these Regulations, would be payable during a specified year shall be reduced by 100% for the period between that liability commencing and−
(a)30th April 2022; or
(b)the date on which that liability ceases,
whichever is the earlier.