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5.—(1) In the application, for the purposes of section 17 of the 1991 Act and this Order, of section 32(1) (b) of the 1979 Act there shall, in relation to relevant land and arelevant interest in land, be excluded from the sums allowable thereunder any expenditure incurred before the beginning of the levy period.
(2) Paragraphs (b) and (c) of section 32(1) of the 1979 Act shall apply for the purposes of section 17 of the 1991 Act and this Order as if—
(a)in paragraph (b) the words “or in the market value” appeared after the words “in the state or nature”; and
(b)paragraph (c) included a reference to the costs of obtaining a valuation for the purposes of—
(i)article 36(5); or
(ii)paragraph 6 or 7 of Schedule 3 to this Order.
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