Sub-section (1) (d) says:
"where the Irish Land Commission is rated in respect of only one tenement of agricultural land in such county and the valuation under the Valuation Acts of the agricultural land included in such tenement exceeds twenty pounds, the specified valuation of such agricultural land shall be twenty pounds."
I want to ask the Minister the meaning of that sub-section. If the Land Commission are rated at £100, why should the valuation be reduced to £20?