Article 5 Rating of unoccupied property

Any resolution under section 17 of the General Rate Act 1967 whereby the provisions of Schedule 1 to that Act (rating of unoccupied property) are in force immediately before 1st April 1974 in a county borough or county district abolished by section 1 or 20 of the Act shall cease to have effect on that date.

Paragraph (1) is without prejudice to any resolution of a district council under the said section 17 that the provisions of the said Schedule 1 shall apply to their district as from 1st April 1974, and where such a resolution is passed, then, in relation to any hereditament situated in any part of the district in which the provisions of the said Schedule 1 applied immediately before 1st April 1974 by virtue of any resolution under the said section 17, in calculating any period for the purposes of the said Schedule 1 the provisions thereof (other than the provision of paragraph 14 that periods when the Schedule is not in force in the rating area shall be disregarded) shall be treated as having been continuously in force from the date specified in the last-mentioned resolution to 1st April 1974.