Section 146 of the Finance Act, 1994, is hereby amended by the insertion of the following subsections after subsection (4):

"(4A) In subsection (1), the reference to a certificate issued by the Commissioners shall be construed as including a reference to a certificate to which subsection (4B) relates, and the provisions of subsection (1) shall be construed accordingly.

(4B)

(a) A certificate to which this subsection relates is a certificate by the solicitor for the applicant for registration in which it is certified, on a form provided by the Commissioners, that the solicitor -

(i) is satisfied -

(I) in a case where the applicant is a statutory authority within the definition of ‘statutory authority’ contained in section 3(1) of the Act of 1964, that the market value of the relevant property at the time of the application does not exceed £100,000, or

(II) in any other case, that -

(A) the area of the relevant property does not exceed five hectares, and

(B) the market value of the relevant property at the time of the application does not exceed £15,000,

and