(1)Section 55 of the 1967 Act (allowance where owner rated instead of occupier) shall be amended as follows.
(2)In subsection (2) for the words "ten per cent, of the amount payable " there shall be substituted the words " such proportion of the amount payable as the rating authority may by resolution determine ".
(3)After subsection (2) there shall be inserted—
“(2A)The proportion determined must be the same for all hereditaments which are in the area of the authority and to which a direction under this section applies.
(2B)A proportion determined shall have effect for the rate period after that in which the determination is made and (subject to subsection (2C) of this section) for each subsequent one.
(2C)A proportion may be varied by a further determination and subsection (2B) of this section shall then apply.
(2D)Until an initial determination made by an authority under subsection (2) of this section has effect, the allowance shall be one equal to ten per cent, of the amount payable.”.
(4)Section 56 of the 1967 Act (allowance where owner of rented hereditaments undertakes to pay or collect rates) shall be amended as follows.
(5)In subsection (1) for the words from "not exceeding" to the end there shall be substituted the words " equal to such proportion of the rates chargeable or due as the rating authority may by resolution determine ".
(6)After subsection (1) there shall be inserted—
“(1A)The proportion determined must be the same for all owners who make an agreement with the rating authority under each paragraph of subsection (1) of this section, but different proportions may be determined for the purposes of different paragraphs.
(1B)A proportion determined for any paragraph shall have effect for the rate period after that in which the determination is made and (subject to subsection (1C) of this section) for each subsequent one.
(1C)A proportion may be varied by a further determination for any paragraph, and subsection (1B) of this section shall then apply.
(1D)Until an initial determination is made for subsection (1)(a) of this section, the allowance in the case of an undertaking under paragraph (a) shall be one not exceeding ten per cent.
(1E)Until an initial determination is made for subsection (1)(b) of this section, the allowance in the case of an undertaking under paragraph (b) shall be one not exceeding seven and a half per cent.
(1F)Until an initial determination is made for subsection (1)(c) of this section, the allowance in the case of an undertaking under paragraph (c) shall be one not exceeding five per cent.”.