24. Nothing in these Regulations—
(a)shall require rates to be paid in respect of lands and heritages and a day where those lands and heritages are under any enactment entirely exempt from rates for that day; or
(b)shall prejudice the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the 1962 Act(1) or section 25A of the 1966 Act(2).
Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982, section 5(1)(b) and is amended (with effect from 1st April 1995) by virtue of the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 57 and S.I. 1994/3150.
Section 25A is inserted (with effect from 1st April 1995) by virtue of the Local Government etc. (Scotland) Act 1994, section 156 and S.I. 1994/3150.