Article 4 Rateable value

For the purposes of section 6(1) of the 1975 Act and in respect of the financial years 1992-93, 1993-94 and 1994-95, the rateable value of any lands and heritages which fall within the prescribed class of lands and heritages shall be the amount produced by deducting from the net annual value of those lands and heritages forty five per cent of that value.