# General Rate Act 1967, Paragraph 21


Where in a case falling within paragraph 16(b)(i) of this Schedule the owner is a local authority, then, subject to paragraph 23 of this Schedule—
(a) if that authority are not the rating authority, the rating authority shall pay the amount of the rebate to the owner authority in such manner as may be agreed between them and the owner authority shall afford the amount of the rebate in accordance with sub-paragraph (b) of this paragraph in like manner as if they were the rating authority;
(b) if the owner authority are also the rating authority, they may adjust the amount of the periodical payments to the authority as owner to take account of the rebate or afford the rebate by way of refund of any such payments already made, as appears to them convenient.

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Source: https://www.legislation.gov.uk/ukpga/1967/9/schedule/9/paragraph/21 (the official version)
Page: https://openlegislation.uk/general-rate-act-1967/schedule-9/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.