(1) a tenancy was entered into before 1 April 1990;
(2) the house, premises or other property was capable of beneficial occupation immediately before that date; and
(a) no rateable value was assigned to the property immediately before 1 April 1990 for the purposes of the General Rate Act 1967, and no proposal to enter the property in a valuation list maintained for those purposes was outstanding at that time; or
(b) an entry appeared in a valuation list in force immediately before 1 April 1990, structural alterations were completed between the date on which that
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