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Without prejudice to the provisions of the House Letting and Rating (Scotland) Acts, 1911 and 1920, a rating authority may if they think fit levy upon the owner any occupiers' rate in respect of lands and heritages separately let for a shorter period than one year, but the authority shall allow to such owner a deduction from the occupiers' rate equal to two and one-half per centum thereof, and such occupiers' rate shall be recoverable from the owner along with any penalty which may become exigible thereon in the same way as in the case of recovery from occupiers, and every such owner charged with and paying occupiers' rates shall have relief against the occupiers of the lands and heritages for the full amount of the occupiers' rates without deduction corresponding to the period of occupancy, and so far as he fails to recover the amount payable by any such occupier, the owner shall be entitled to repayment (under deduction of two and one-half per centum as aforesaid) from the authority upon lodging a claim on or before a date fixed for the purpose by the authority, without prejudice to the right of the authority to make adjustments with the owner in respect of any sum subsequently recovered by him in respect of such occupiers' rates.
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