"valuation list for the time being in force, or where A.D. 1928. 66 there is no such valuation list as stated in the then last assessment to the poor rate."

(4) In paragraph 6 of Part III of the Fourth 5 Schedule to the principal Act for the words "who is a party to" there shall be substituted the words "who appeared before the committee on the consideration of."

6.-(1) This Act may be cited as the Rating and Short title Valuation Act, 1928, and the principal Act and this and con10 Act may be cited together as the Rating and Valuation struction. Acts, 1925 and 1928.

(2) This Act, except so far as it relates to London, shall be construed as one with the principal Act.

A.D. 1928.

SCHEDULES.

FIRST SCHEDULE.

PART I.

PART II.

1. Houses and buildings without An amount equal to 40 per

5

SECOND SCHEDULE.

POWERS OF RATING AUTHORITIES TO CONTINUE IN FORCE
PROVISIONS CONTAINED IN LOCAL ACTS WITH
RESPECT ΤΟ THE RATING OF OWNERS INSTEAD
OF OCCUPIERS.

(1) If on the first day of January, nineteen hundred and twenty-eight, in any rating area the provisions which regulated the allowances to be made in the case of a rate as hereinafter defined to owners of hereditaments who are rated instead of 10 the occupiers thereof, or who have agreed to pay the rates due in respect thereof (in this Schedule referred to as the "existing provisions") were, either wholly or as to any part thereof, contained in a local Act, then, if the rating authority before the date of the first new valuation, or before the expiration of two 15 months from the passing of this Act, whichever is the later, so resolve, the existing provisions shall, unless and until the resolution is rescinded, apply to any rate made for the rating area in respect of any period commencing on or after the date of the first new valuation, and if and so far as they may have been 20 repealed by, or by any order made under, the principal Act shall have effect as if re-enacted herein.

25

30

35

40

(a) all resolutions, agreements and notices in force under
the existing provisions shall continue to have effect
unless and until they are rescinded or modified;
and

(b) the rating authority, if they are the owners of any
hereditaments to which the existing provisions apply,
and as such are rated in respect thereof instead of
the occupiers, shall, in the case of any hereditament
which is of a value not exceeding that specified in
the existing provisions and which is occupied by the
owner, make to the owner (subject to the amount
of the rate chargeable in respect of that hereditament
being paid by him before such date as the rating
authority may fix) an allowance corresponding to
the amount, if any, passed on by the authority to the
occupiers of hereditaments owned by them in respect
of the allowance to which the authority are entitled
by reason of their being so rated as owners, and unless
the contrary is proved, an amount not less than 5 per
cent. of the amount payable in respect of rates shall

A.D. 1928.

(3) For the purposes of this Schedule the expression "rate" means a consolidated rate which includes a poor rate, a poor rate or a borough rate :

Provided that, in a rating area in which both a poor rate and a borough rate were levied, provisions applicable to the borough 5 rate shall not be deemed to be existing provisions if, or in so far as, inconsistent with the provisions applicable to the poor

rate.

BILL

[AS AMENDED BY STANDING
COMMITTEE C]

To extend to the administrative County of
London the provisions of the Rating and
Valuation Act, 1925, with respect to the
valuation of hereditaments containing ma-
chinery and plant, to make temporary provi-
sion with respect to the deductions to be
made in ascertaining rateable value, to amend
sections eleven and thirty-seven and the
Fourth and Fifth Schedules of the said
Act, and to provide for obtaining decisions
on points of law with a view to securing
uniformity in valuation.

Presented by Mr. Chamberlain,
supported by

Sir Kingsley Wood.

Ordered, by The House of Commons, to be Printed, 8 March 1928.

To be purchased directly from

H.M. STATIONERY OFFICE at the following addresses:
Adastral House, Kingsway, London, W.C. 2;

120, George Street, Edinburgh; York Street, Manchester;
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or through any Bookseller.

(Apportionment) Bill.

FINANCIAL MEMORANDUM.

Under the provisions of the Bill requiring revenue officers to be associated with the rating authorities in the classification of properties and the apportionment of values in the valuation lists in force on 1st October 1929, it will be necessary for the Inland Revenue Valuation Office to engage temporary staff. It is estimated that the additional cost which will be incurred by the Valuation Office on this work may amount at a maximum to £150,000. Approximately half the expenditure to be incurred would fall within the financial year ending 31st March 1929.