417. Certification of rateable value.

Where:

  1.  

    (1)     a tenancy was entered into before 1 April 1990;

  2.  

    (2)     the house, premises or other property was capable of beneficial occupation immediately before that date; and

  3.  

    (3)     either:

    1.  

      (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

    2.  

      (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