The Rating and Valuation Act, 1925
In section sixty-four, in paragraph (b) of subsection (3), after the word " and " there shall be inserted the words " (subject to the next following subsection) " ; and after subsection (3) the following subsection shall be inserted:—
“(3A)Where such a contribution is made for the financial year beginning with the date of the coming into force of a new valuation list made under Part III of the Local Government Act, 1948, for the rating area in which the hereditament is situated (in this subsection referred to as ' the first year of the new list').—
(a)if the contribution is subsequently revised before the end of the financial year next following the first year of the new fist, the amount to be taken into account for the purpose of ascertaining the proceeds of any rate for the first year of the new list shall be the amount of the contribution as revised, notwithstanding that the revision is made after the end of the last-mentioned year;
(b)if, in the case of a contribution in respect of a hereditament which was occupied by or on behalf of the Crown for public purposes at the time when the new valuation fist came into force, the contribution as originally made, or as subsequently revised as mentioned in the preceding paragraph, is computed on a value which differs from the value shown in the list when it came into force, then, subject to the two following paragraphs, the value on which the contribution is so computed shall, for the purpose of ascertaining totals, be deemed to have been shown in the list, as representing the rateable value of the hereditament, as from the time when the fist came into force, instead of the value actually shown in the fist at that time;
(c)if, in a case falling within the last preceding paragraph, the difference between the values mentioned in that paragraph is wholly attributable to a structural alteration or other event which has taken place since the time when the new list came into force, that paragraph shall not apply;
(d)if, by reason of one or more structural alterations or other events which have taken place since the new list came into force, the contribution as originally made, or as subsequently revised, is computed on two or more different values, then—
(i)any of those values which is referable to a period subsequent to such an alteration or event shall be disregarded for the purpose of ascertaining totals for the first year of the new list, and
(ii)the value referable to the period before the alteration or event (or the earliest of them, if more than one) shall for that purpose be deemed to have been shown in the new list, as representing the rateable value of the hereditament, as from the time when the list came into force, instead of the value actually shown in the list at that time:
Provided that nothing in paragraphs (c) and (d) of this subsection shall affect the ascertainment of totals for any year subsequent to the first year of the new list.”
In subsection (2) of section sixty-nine, for the words " any rate in lieu of which a special rate under this Act is levied " there shall be substituted the words " any rate in lieu of which an amount is leviable together with, and as an additional item of, the general rate " and for the words " the special rate " there shall be substituted the words " the additional item thereof ".