PART 3Reductions, remissions and exemptions

Exemptions and discretionary reductions and remissions13

Nothing in these Regulations—

a

requires rates to be paid in respect of lands and heritages for a day where those lands and heritages are entirely exempt from rates for that day under any enactment, or

b

prejudices the power of a rating authority to grant a reduction or remission of rates under section 3A or 4(5) of the 1962 Act20, section 25A of the 1966 Act21 or paragraph 4 of schedule 2 of the 1997 Act22.