19(1)Subsections (2) and (3) of section 72 of the Land Drainage Act 1991 (qualification for making certain applications) shall have effect in relation to qualification by reference to a drainage rate made in respect of a financial year beginning before 1993, as if a reference in those subsections to the occupiers of any land included a reference to the owners of the land.E+W
(2)In paragraph (b)(iii) of subsection (2) of that section, a reference to the assessable value of land is, where the rate referred to in that paragraph was made for a year beginning before 1993, a reference to the annual value on which any such drainage rate would be assessable in accordance with section 64 of the 1976 Act.