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1The provisions of this Schedule shall have effect where—
(a)a contribution is made under section ten of this Act in respect of a hereditament which was occupied for the purposes of a police force on the date of the coming into force of the first new valuation list for the rating area in which the hereditament is situated, and
(b)the contribution is for the year beginning with that date (in this Schedule referred to as " the first year of the new list ").
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