§ Nothing in this Act shall be construed as depriving any assessing authority of any power vested in it to remit in whole or part the payment of any assessments on the ground of poverty or inability to pay; and upon production by an occupier of a certificate of such remission in respect of any dwelling-house granted by an assessing authority the owner of the dwelling-house shall be bound to allow due deductions therefor from any payments of rent and assessments falling due during the period to which the certificate applies.
§ Notwithstanding any such remission the owner shall pay to the assessing authority the assessments leviable in respect of the dwelling-house as if no such remission had been made, but shall at such periods as the authority may prescribe send to the clerk to such authority or to such other officer as the authority may appoint for the purpose, a statement of the amounts so paid which he has not recovered from occupiers to whom remission has been granted, and shall be entitled to repayment forthwith from such authority of all sums which he 1735 has not recovered in respect of such remission, and if any such owner shall present or cause to be presented any false statement knowing the same to be false in any of the particulars thereof he shall be liable to a penalty not exceeding fifty pounds.
§ Amendment made: After the word "any" ["any dwelling-house"], to insert the word "small."—[Mr. Ure.]