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 Act12, section 25A of the 1966 Act13 or paragraph 4 of schedule 2 of the Local Government and Rating Act 199714.