Paragraph 8

At the end of subsection (2) of section twenty-nine (which requires drainage boards to determine the annual value of land not assessed to income tax. under Schedule A) there shall be added the words

“having regard to the annual values, for the purposes of income tax under Schedule A, of comparable land in their district, other than those which have been ascertained by reference to rents fixed by agreements commencing after the end of March, nineteen hundred and forty-six”.