|
|
Application of grants.
|
6.—(1) The grant made under this Act to any council of a county or of an urban district shall be applied by such council in making, in accordance with this Act, an allowance to every person rated in respect of agricultural land situate in the rating area of such council for the service of the local financial year beginning on the 1st day of April, 1933.
|
|
| |
(2) The amount of the allowance to be made under this section to any person by a council shall be a sum equal to whichever is the less of the following, that is to say:—
|
|
| |
(a) the specified proportion of the specified valuation (as defined by this Act) of the agricultural land situate in the rating area of such council in respect of which such person is rated for the service of the local financial year beginning on the 1st day of April, 1933;
|
|
| |
(b) the amount of the rates payable by such person to such council in respect of the said financial year.
|
|
| |
(3) Every allowance made under this section by a council shall be made either—
|
|
| |
(a) by the issue by such council to the person entitled to such allowance of a note or statement (in this Act referred to as a credit note) declaring him to be entitled to credit for the amount of such allowance as against rates payable by him to such council in respect of the local financial year beginning on the 1st day of April, 1933, or any previous local financial year; or
|
|
| |
(b) by an abatement made in accordance with the next following sub-section of the rates otherwise payable by such person to such council in respect of the local financial year beginning on the 1st day of April, 1933.
|
|
| |
(4) Where a council decide to make an allowance under this section by an abatement of the rates for the local financial year commencing on the 1st day of April, 1933, otherwise payable to such council by the person entitled to such allowance, the following provisions shall have effect, that is to say:—
|
|
| |
(a) where such person is rated by such council in respect of one tenement of agricultural land situate in the rating area of such council, such council shall make the said allowance by an abatement, equal to the amount of the said allowance, of the rates for the said local financial year otherwise payable by such person to such council in respect of such tenement;
|
|
| |
(b) where such person is rated by such council in respect of two or more tenements of agricultural land situate in the rating area of such council, such council shall either—
|
|
| |
(i) make the said allowance by an abatement, equal to the amount of the said allowance, of the rates for the said local financial year otherwise payable by such person to such council in respect of such one of the said tenements as such council may appoint, or
|
|
| |
(ii) apportion in such shares as such council think fit the said allowance amongst such two or more of the said tenements as such council may appoint, and make in respect of each tenement so appointed an abatement, equal to the share of the said allowance so apportioned in respect of it, of the rates for the said financial year otherwise payable by such person to such council in respect of such tenement;
|
|
| |
(c) every abatement of rates made under this sub-section shall be shown on the demand note for such rates.
|
|
| |
(5) The issue by a council of any credit note under this section may be effected in either of the following ways, that is to say:—
|
|
| |
(a) by delivering such credit note to the person entitled to the allowance made by the issue thereof or to his lawfully authorised agent;
|
|
| |
(b) by sending by post such credit note in an envelope addressed to such person at the address in the books of such council for the service of demands for rates made on such person in respect of the tenement to which such credit note relates.
|
