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3. A statement, as regards the relevant year and the relevant valuation band or, where applicable, the alternative valuation band, of—
(a)where the relevant dwelling is situated within the area of a regional council, the amounts last set or determined—
(i)as council tax by that council and by the district council within the area of which the dwelling is situated; and
(ii)as council water charge by that regional council; or
(b)where the relevant dwelling is situated within the area of an islands council, the amounts last set or determined as council tax and council water charge by that council.
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