CA 26 May 1988. Appeals by two rating authorities , Nottingham City Council and Mansfield District Council concerning the calculation of the product of a penny rate in the said districts. It had been the practice for rating authorities to make resolutions under the General Rate Act 1967 s55 to rate owners instead of occupiers on certain classes of property and for the rating authority to make owners` allowances in respect of its own properties. Nottingham CC wished to increase the rateable value limit to £200 for 1988/89. A similar course of events followed at Mansfield. The county council applied to quash the resolutions, contending; 1) a rating authority could not lawfully make an allowance to itself under s55; 2) that such an allowance could not properly be deducted in calculating the product of a penny rate and 3) that the rating authorities had not acted lawfully in passing resolutions under s55 for the 1988/89 year. The resolutions of the rating authorities were quashed and the