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Amendment of Schedule 3 to the General Regulations

18.  In Schedule 3 to the General Regulations (housing costs)—

(a)in paragraph 6 (apportionment of housing costs) for sub-paragraph (1) there shall be substituted the following sub-paragraph—

(1) Where—

(a)before 1st April 1990 for the purposes of section 48(5) of the General Rate Act 1967(1) (reduction of rates on dwellings), it appeared to a rating authority or it was determined in pursuance of sub-section (6) of that section 48 that the hereditament including the dwelling occupied as the home was a mixed hereditament and that only a proportion of the rateable value of the hereditament was attributable to use for the purpose of a private dwelling; or

(b)in Scotland, before 1st April 1989 an assessor acting pursuant to section 45(1) of the Water (Scotland) Act 1980(2) (provision as to valuation roll) has apportioned the net annual value of the premises including the dwelling occupied as the home between the part occupied as a dwelling and the remainder,

the amounts applicable under this Schedule shall be such proportion of the amounts applicable in respect of the hereditament or premises as a whole as is equal to the proportion of the rateable value of the hereditament attributable to the part of the hereditament used for the purposes of a private tenancy or, in Scotland, the proportion of the net annual value of the premises apportioned to the part occupied as a dwelling house.;

(b)in paragraph 8 (interest on loans for repairs and improvements to the dwelling occupied as the home)—

(i)in sub-paragraph (1) the words “Subject to sub-paragraph (2),” shall be omitted;

(ii)sub-paragraphs (2) and (4) shall be omitted;

(c)in paragraph 9 (housing costs other than interest on loans)—

(1)

1967 c. 9; sections 48(5) and (6) were amended by the Local Government, Planning and Land Act 1980 (c. 65), section 33; section 48(6) was also amended by the Rates Act 1984 (c. 33), section 16 and Schedule 1, paragraph 10.

(5)

See S.I. 1988/1445, 1989/534