Rates on Agricultural Land (Relief) Act, 1932

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Application of grants.

5.—(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 in such county or urban district for the service of the local financial year beginning on the 1st day of April, 1932.

(2) The amount of the allowance to be made under this section to any person by a council shall be a sum equal to the specified proportion of the specified valuation (as defined by this Act) of the agricultural land in the county or urban district (as the case may be) 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, 1932.

(3) Every allowance made under this section by a council shall be made by the issue by such council to the person entitled to receive 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, 1932, or any previous local financial year.