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57
(a) The value of any dwelling in the house which is of
an annual value below £20 shall be excluded from the
annual value of the house for the purpose of inhabited
house duty;
(b) The rate of inhabited house duty in respect of any
dwelling in the house of an annual value of £20 but
not exceeding £40 shall be reduced to 3d.; and
(c) The rate of inhabited house duty in respect of any
dwelling in the house of an annual value exceeding
£40 but not exceeding £60 shall be reduced to 6d.
The proviso of this section as respects dwellings of an
annual value not exceeding £40 shall not take effect with
regard to any sucb dwelling unless a certificate is given by the
Medical Officer of Health to the effect that the house is so constructed
as to afford suitable accommodation for each of the
families or persons inhabiting it, and that due provision is
made for their sanitary requirements.