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3.—(1) Any reference to the Commissioners of a dispute arising as to the determination of the rateable value of any holding for the purposes of Sections 37(2) and 63(2) of the Act, shall be in the form “A” in the Schedule hereto, or in a form substantially to the like effect. A separate form shall be completed in respect of each holding.
(2) The said reference may be made either:—
(a)by one of the parties, or
(b)jointly by two or more of the parties to the dispute:
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