3A

If the dwelling-house forms part of a hereditament in respect of which the landlord or a superior landlord is, or was on the relevant date, liable under Part I of the Local Government Finance Act 1992 to pay council tax, then, in determining for the purposes of subsection (3) above whether since the relevant date there has been such a change falling within paragraph (d) of that subsection as to make the registered rent no longer a fair rent, any change in the amount of council tax payable in respect of the hereditament shall be disregarded unless it is attributable to—

a

the fact that the hereditament has become, or has ceased to be, an exempt dwelling,

b

an alteration in accordance with regulations under section 24 of the Local Government Finance Act 1992 of the valuation band shown in a valuation list as applicable to the hereditament, or

c

the compilation of a new valuation list in consequence of an order of the Secretary of State under section 5(4)(b) of that Act.

3B

In subsection (3A) above “hereditament” means a dwelling within the meaning of Part I of the Local Government Finance Act 1992 and, subject to that, expressions used in subsection (3A) and in Part I of that Act have the same meaning in that subsection as in that Part.