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20.—(1) Subject to the provisions of this Order, rates shall be payable by, and levied on, the owner, instead of the occupier, of a hereditament where—
[F1(a)the net annual value of the hereditament does not exceed—
(i)in the case of a specified hereditament,[F2 £750]; or
(ii)in any other case, £85;
(b)the hereditament is let to weekly or monthly tenants and its net annual value is less than—
(i)in the case of a specified hereditament,[F2 £1,590]; and
(ii)in any other case, £200,
and for this purpose “specified hereditament” has the meaning assigned to it by Article 39A(3).]
(c)separate parts of the hereditament are let as appartments or lodgings.
(2) Where any owner is rated under this Article, he shall be entitled to such relief in respect of any non-occupation of the hereditament as he would have been entitled to receive had he been rated as the occupier in respect thereof.
(3) Notwithstanding anything in paragraph (1), so long as a person who has wilfully entered upon a hereditament such as is mentioned in sub-paragraph ( a) of that paragraph with intent wrongfully to take possession of, or use, the hereditament is in occupation of the hereditament without the permission of the owner, that person, and not the owner, shall be chargeable to rates in respect of the hereditament.
(4) There shall be allowed to each owner who is rated under this Article and pays the amount due from him on account of the rate on or before the date of the expiration of—
(a)half the year for which the rate is madeF3. . . ; or
(b)one month from the date of service of the demand note on which the rate is levied;
whichever is the later, an allowance equal to 7½ per cent. of the amount payable.
(5) The Department may by order made subject to affirmative resolution substitute a different limit for that specified in sub-paragraph ( a) or ( b) of paragraph (1); but any such order shall not affect any person's liability for rates for any period before the coming into force of the first new valuation list to come into force after the date of the order.
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