Owner-occupier’s rate
7.  The owner-occupier’s rate shall apply only —
(a)from 1st July 1990 or from the date on which the dwelling-house is occupied by the owner, whichever is the later date; and
(b)from 1st July 1990 or from the date of commencement of ownership, whichever is the later date, in the case of flats built or sold by the Government or a public authority.