Section 4.
1The bonus shall be calculated as respects each holding and parcel of untenanted land.
2In the case of each holding the bonus shall be a percentage of the rent and shall be calculated in accordance with the following table :
| County. | First Term Judicial Rents ; i.e., fixed before 16th August 1896 ; per 100l. of rent. | Second Term Judicial Rents ; i.e., fixed between 15th August 1896 and 16th August 19U ; per 10(M. of rent. | Third Term Judicial Rents ; i.e., fixed after 15th August 1911 ; per 1001. of rent. |
|---|---|---|---|
| A rent which is not a judicial rent shall be treated as a second term judicial rent for the purposes of the foregoing table. | |||
| £ | £ | £ | |
| Antrim | 245.2 | 188.8 | 134.6 |
| Armagh | 240.7 | 216.0 | 133.0 |
| Down | 244.1 | 188.0 | 134.4 |
| Fermanagh | 240.7 | 211.4 | 164.2 |
| Londonderry | 254.0 | 191.0 | 135.8 |
| Tyrone | 249.5 | 188.0 | 134.4 |
3In the case of each parcel of untenanted land the bonus shall be a percentage of the fair annual value of the land to the owner as determined by the Commission, and the last preceding rule shall apply in like manner as if the parcel were a holding and the fair annual value as so determined were a third term judicial rent.
4Where a holding or parcel of untenanted land is situated in two or more counties, or in a county borough, or partly in a county borough and partly in one or more counties, the holding or parcel shall for the purposes of this Schedule be deemed to be situated in such county as the Commission may determine.
5Where a holding which is subject to a third term judicial rent is, under Part I. of the Third Schedule to this Act, treated as if it were still subject to the second term judicial rent, it shall be so treated for the purposes of this Schedule also.