§ "Section one of the Rating and Valuation (Air-Raid Works) Act, 1938 (which provides for the relief of air-raid protection works from rates) shall, in relation to a. hereditament forming part of a building, have effect as if any structural alterations or improvements made in the building or on land appurtenant to the building for the purpose of providing air-raid shelter were structural alterations or improvements to the hereditament, and in ascertaining the value for rating purposes of a hereditament under the principal Act (as defined in the said Section one) no regard shall be had to any increase in the rent thereof (whether made by virtue of this Act or not) which is attributable to the provision of air-raid shelter for persons living or working in the hereditament."
§ 1.42 a.m.
§ Sir J. AndersonI beg to move, "That this House doth agree with the Lords in the said Amendment."
This Clause is inserted for the purpose of removing doubts. It was at first thought that the provisions of the Rating and Valuation (Air-Raid Works) Act, 1938, did beyond question ensure that works of the kind now in question would not be taken into account for the purpose of valuation for rating, but attention has been called to at least one case in which, as I am advised, it might conceivably be held that that Act had failed of its purpose, The Amendment is designed to put the matter beyond doubt. The case in question which it is thought might not 1997 be covered by the existing Act is a case where various floors of a building are each treated as separate hereditaments for rating purposes and separately valued. In that case it is suggested that Section of the Act might be held not to apply when there were no structural alterations or improvements to the hereditaments within the meaning of Section 1 (1). The matter is highly technical.
§ Question put, and agreed to. —[Special Entry.]