4.—(1) In paragraph 3 of Part 3 of Schedule 2, for “Explanatory notes in the following terms” substitute “Subject to paragraph 4, explanatory notes in the following terms”.
(2) In the explanatory notes in that paragraph, for the text beginning with the heading “Former Agricultural Premises Relief” substitute—
Certain businesses set up on agricultural land or buildings that were previously exempt from the Non-Domestic Rate may be entitled to 50% relief until 14th August 2006 if the property is occupied and the rateable value less than £7,000. The local authority also has discretion to give further relief on the remaining bill. Full details can be obtained from the local authority.”.
(3) After paragraph 3, insert—
“4. The paragraph beginning with the heading “Former Agricultural Premises Relief” shall be omitted from all rate demand notices issued after 30th March 2007.”.