(1)Section 47 of the Local Government Finance Act 1988 (c. 41) (discretionary relief) is amended as follows.
(2)In subsection (1), after “subsection (3) below” insert “, or the condition relating to relief for former agricultural premises mentioned in subsection (3C) below and the second condition mentioned in subsection (3) below,”.
(3)After subsection (3B) insert—
“(3C)The condition relating to relief for former agricultural premises is that on the chargeable day section 43(6F) above applies to the hereditament.”.