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Tenements partly in an urban district.
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12.—Where two or more tenements of agricultural land are deemed for the purposes of this Act to form together a single tenement (in this section referred to as the composite tenement) and a portion (in this section referred to as the county portion) of such composite tenement is situate in the rating area of the council of a county, and another portion (in this section referred to as the urban portion) of such composite tenement is situate in the rating area of the council of an urban district, the following provisions shall have effect, that is to say:—
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(a) where the valuation of the county portion is equal to or greater than the specified valuation of the composite tenement, then and in such case, for the purpose of the calculation of the primary allowance to be made to the person rated in respect of the composite tenement by the council of the county in which the county portion is situate and for the purpose of the calculation of the additional allowance to be made to such person by the council of the urban district in which the urban portion is situate, the specified valuation of the composite tenement shall be deemed to be wholly within the rating area of the council of such county and wholly outside the rating area of the council of such urban district;
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(b) where the valuation of the county portion is less than the specified valuation of the composite tenement, then and in such case, for the purpose of the calculation of the primary allowance to be made to the person rated in respect of the composite tenement by the council of the county in which the county portion is situate and for the purpose of the calculation of the additional allowance to be made to such person by the council of the urban district in which the urban portion is situate, the whole of the county portion shall be deemed to be specified valuation and none of the urban portion shall be or be deemed to be specified valuation;
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(c) where, in any such case as is mentioned in the next preceding paragraph of this section, additional allowances are made by the council of the urban district in which the urban portion is situate, the council of the county in which the county portion is situate shall make to the person rated in respect of the composite tenement an allowance (in addition to all other allowances made under this Act by such council to such person) calculated at the rate at which the said additional allowances are so made as aforesaid and on the valuation of the urban portion, but subject to the overriding limitation that the valuation on which such allowance is calculated or, where more than one such allowance is made to one person, the aggregate of the valuations on which such allowances are calculated shall not exceed the difference between the specified valuation of the composite tenement and the valuation of the county portion.
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