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Article 4 Conditions for relief

Original text. Later amendments are not shown.

For the purposes of section 43(4B)(b)(ii) of the 1988 Act, in respect of hereditaments whose rateable value is £5,000 or less, the conditions to be satisfied are that—

(a)

the hereditament is not an excepted hereditament, and

(b)

the hereditament is wholly occupied.