Paragraph 1
The following provisions of this Schedule apply where before the passing of this Act and whether before or after 1st April 1982—
(a)
a rating authority or precepting authority has made or issued—
(i)
a supplementary rate or supplementary precept for or in respect of a period beginning on or after that date; or
(ii)
a rate or precept for or in respect of any such period other than a financial year; or
(b)
a rating authority has made a rate (other than a supplementary rate or rate falling within sub-paragraph (a) above) by reference to a supplementary precept or precept falling within that sub-paragraph.