Paragraph 3

In the case of any hereditament in relation to which a rebate was granted under the Rating (Disabled Persons) Act 1978^f1 for the financial year ending 31st March 1990, “rateable value” means the notional rateable value by reference to which the rates payable for that year were calculated (or in a case falling within section 2(5) of that Act, a nil amount).

No account shall be taken for the purposes of sub-paragraph (1) of any additional rebate granted under paragraph 8 of Schedule 1 to the 1978 Act.