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Article 5 Conditions for relief

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The conditions prescribed by this article (“the rateable value conditions”) are—

(a)

until and including 31 March 2012 the rateable value of the hereditament is £6,500 or less, and after that date £5,000 or less;

(b)

the hereditament is not an excepted hereditament; and

(c)

the hereditament is wholly occupied.