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in which the property is let For less than a A part of the former calendar year, the quantity which bears exactly the same proportion to the amount of genuine rent gained or receivable because of the proprietor with the interval for which the house is Allow since the period of twelve months bears to the amount of months (such as A part of per month) through which the home is Enable through the preceding 12 months :

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presented additional that where by these property is obtained or construction of that is accomplished once the 31st day of March, 1974, if the value so arrived at is lower than the cost of acquisition or the cost of building, as elevated, in both case, by the expense of any enhancement to your house, the price of acquisition or, as the case may very well be, the expense of building, as so elevated, shall be taken to generally be the worth of your residence under this rule :

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