Exemptions and discretionary reductions and remissions6

Nothing in these Regulations—

a

requires 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

prejudices any power of a rating authority to grant a reduction or remission of rates under section 3A or 4(5) of the 1962 Act M1, section 25A of the 1966 Act M2 or paragraph 4 of schedule 2 of the Local Government and Rating Act 1997 M3.