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Allowances by way of abatement.
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14.—(1) Save as is otherwise provided by this Act, the allowance or allowances required by this Act to be made by the council of a county or of an urban district to any person shall be made by means of an abatement (equal to the amount of such allowance or the total of such allowances, as the case may be) of the rates which would, but for such abatement, be payable by such person to such council for the service of the relevant financial year.
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(2) Every abatement made by the council of a county or of an urban district to any person in pursuance of this section shall be made in accordance with the following rules, that is to say:—
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(a) where such person is rated by such council in respect of only one tenement of agricultural land, the abatement shall be made on the rates payable by such person in respect of such tenement;
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(b) where such person is rated by such council in respect of two or more tenements of agricultural land, the abatement shall be made, at the option of such council, either—
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(i) on the rates payable by such person in respect of such one of the said tenements as such council shall direct, or
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(ii) in such proportions as such council shall direct on the respective rates payable by such person in respect of the said several tenements;
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(c) in every case (save where the abatement is made by the issue of a credit note) the abatement made on any rates shall be shown on the demand note for those rates.
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