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Where an exemption from liability for rates in respect of a hereditament subsisted immediately before 1st April 1963 by virtue of the [1843 c. 36.] Scientific Societies Act 1843, section 64 of the [1944 c. 31.] Education Act 1944, or section 731 of the [1894 c. 60.] Merchant Shipping Act 1894, and would at all times since that date have continued to subsist but for the repeal of the said Act of 1843 or the said section 64 or but for section 12(3) of the [1961 c. 45.] Rating and Valuation Act 1961 or section 41 of this Act, as the case may be, then as respects any period during the year 1967-68 as respects which that exemption would have so continued to subsist the amount of rates payable in respect of the hereditament shall, without prejudice to any reduction or remission under section 40(5) of this Act, be four-fifths of the amount which would be payable apart from the provisions of this section and the said section 40(5).
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