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Regulation 3 Reduction of rates in respect of specified hereditaments

Subject to the condition in regulation 5, where liability for rates for a specified hereditament occurs on or after the 1st April 2020 the amount which, apart from these Regulations, would be payable during a specified year shall be reduced by 100% for the period between 1st August 2020 and−

(a)

31st March 2021; or

(b)

the date on which that liability ceases,

whichever is the earlier.