27In section 111(1) (regulations with respect to rates), at the end there shall be added the following paragraph— “;
(f)providing, as regards a rate determined under section 108A(1) of this Act by a local authority—
(i)for the repayment of sums paid in respect of a rate determined by them under section 108 thereof ; and
(ii)for the cost of levying and collecting to be borne by them.”.