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4(1)This paragraph shall apply where for the purposes of any provision in this Part of this Schedule, other than sub-paragraph (3) of paragraph 2, it is necessary to ascertain the product of a rate of a specified sum in the pound for any area.
(2)If for the area and the year in question the product of a penny rate has been estimated under paragraph (d) of subsection (2) of section nine of the Rating and Valuation Act, 1925, that estimate shall be employed for ascertaining the product of any specified sum in the pound.
(3)If there is no such estimate, the product shall be that given by such estimate made by the local authority or the Minister as the Minister may direct.
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