PART VREDUCTIONS, REMISSIONS AND EXEMPTIONS

Charitable and other reductions18

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 Act11;

ii

section 24(3) of the 1966 Act12;

iii

the Rating (Disabled Persons) Act 197813;

iv

paragraph 3 of Schedule 2 to the 1997 Act;

b

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

c

regulation 19 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 or Part III or 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 the case where neither regulation 7 nor Part III or IV above has effect.