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1Where immediately before the commencement of the year first commencing after the passing of this Act (hereinafter referred to as “the relevant year”) any lands and heritages are let under a lease other than such a lease as is mentioned in the next following paragraph, then subject to the following provisions of this Schedule [F1and sub–paragraphs (7) to (10) of paragraph 1 of Schedule 8 to the M1Rent (Scotland) Act 1971] the rent payable to the landlord by the tenant in respect of that year and of any subsequent year shall be reduced—S
(a)where the rent is payable in respect of the period of a year, by an amount equal to the owner’s share of the rates payable in respect of the lands and heritages for the year in which this Act passed;
(b)where the rent is payable in respect of any lesser period, by an amount which bears the same proportion to the owner’s share of the rates so payable as the period in respect of which the rent is payable bears to the period of a year:
Provided that the foregoing provisions of this paragraph shall not apply in relation to any such lease unless immediately before the commencement of the relevant year the occupiers’ rates in respect of the lands and heritages let under the lease are payable by the tenant or by a sub–tenant.
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