Central rating4

1

For the purposes of the provisions mentioned in paragraph (2)—

a

M7 is prescribed as D for any chargeable day8 for which A is not more than £50,999, but

b

in any other case M is prescribed as B.

2

The provisions are paragraphs 1(a) (chargeable amount before any reliefs), 2(4)(a) (charitable rate relief), 3 (improvement rate relief) and 4(4) (unoccupied hereditaments rate relief) of Schedule 5A to the Local Government Finance Act 1988.