Paragraph 3 Gross rate incomeI1

the total amounts produced by calculating, from the rateable NAV of each hereditament or any part of any hereditament in the NAV list in the district shown in the record kept by the Department of rates payable for that year, the gross liability of the hereditaments or any parts of any hereditaments to rates for the year less the total amount of any reliefs granted in respect of hereditaments under Article 31 of the 1977 Order; and

the total of amounts by way of rates for an earlier year found during the year to be recoverable under Article 13 of the 1977 Order in respect of—