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Section eleven of the Rating and Valuation Act, 1925, (which relates to the rating of and the collection of rates by owners) shall have effect and shall be deemed always to have had effect as if it provided that the allowance to be made to owners under subsection (1) thereof shall be at the rate of ten per cent. of the amount payable, or such greater percentage not exceeding fifteen per cent. of that amount as the rating authority may by resolution of general application determine ; and subsection (1) of section three of the Rating and Valuation Act, 1928, '(which provides temporarily for such an increase in the said allowance) shall cease to have effect.
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