Exemptions and discretionary reductions and remissions5.

Nothing in these Regulations–

(a)

shall require rates to be paid in respect of lands and heritages and a day where those lands and heritages are under any enactment entirely exempt from rates for that day; or

(b)

shall prejudice the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the 1962 Act16, section 25A of the 1966 Act17 or paragraph 4 of Schedule 2 to the 1997 Act18.