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4(1)Without prejudice to section 25A of the [1966 c. 51.] Local Government (Scotland) Act 1966, a rating authority may reduce or remit any non-domestic rate leviable in respect of lands and heritages for any period in a financial year in which the condition mentioned in sub-paragraph (2) applies to the lands and heritages.
(2)The condition is—
(a)that the lands and heritages are within a settlement identified in the rating authority’s rural settlement list for the financial year in which the period falls, and
(b)that the rateable value of the lands and heritages shown in the valuation roll at the beginning of that financial year is not more than any amount prescribed by the Secretary of State by order.
(3)Where paragraph 3(2)(c) does not apply, the rating authority must not, by virtue of this paragraph, make a reduction or remission unless they are satisfied that—
(a)the lands and heritages are used for purposes which are of benefit to the local community, and
(b)it would be reasonable for the rating authority to make such a reduction or remission, having regard to the interests of persons liable to pay council tax set by them.
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