Exemptions and discretionary reductions and remissions5.

Nothing in these Regulations–

(a)

shall require rates to be paid in respect of lands and heritages for any 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 Act18, section 25A of the 1966 Act19 or paragraph 4 of Schedule 2 to the 1997 Act20.