substitute
(3) If the commissioner grants the discount, the discount applies from the date on which the application under section 10 (Discount—application) was received by the commissioner.
Note 1 For the amount of land rent payable with a discount, see s 8 (1) (a) and (2) (a).
Note 2 Section 30 (Land rent—discount for part of year) applies if the lessee is eligible for a discount for only part of a year.