PART VREDUCTIONS, REMISSIONS AND EXEMPTIONS

Charitable and other reductions27

1

This regulation has effect for determining the amount payable as rates in respect of lands and heritages and a day in the relevant year where—

a

that amount falls to be reduced by virtue of one or more of the following enactments:—

i

section 4(2) of the 1962 Act21;

ii

section 24(3) of the 1966 Act22;

iii

the Rating (Disabled Persons) Act 197823;

b

regulation 7, Part III or Part IV above has effect as regards those lands and heritages and that day; and

c

regulation 28 below does not have effect.

2

Where this regulation has effect, the amount payable shall be determined by applying the enactments referred to in paragraph (1)(a) above to the amount determined under regulation 7, Part III or Part IV above, as the case may be, in the same manner as those enactments are applied to the full amount payable as rates in respect of lands and heritages and a day in a case where neither regulation 7 nor Part III nor Part IV above has effect.