The Non-Domestic Rating (Transitional Period) Regulations 1990

Rating transition: further provision

5.—(1) A hereditament is not a defined hereditament as regards a day for the purposes of Schedule 7A if its rateable value for the day falls to be determined under the Electricity Generators (Rateable Values) Order 1989(1).

(2) For the purposes of determining whether paragraph 9 of Schedule 7A applies (or pursuant to regulations 3(1) or 4(1) would apply) to a hereditament for a transitional day, the circumstances in which the paragraph is to be treated as applying to a hereditament for a preceding day by virtue of paragraph 7 or 8 of that Schedule as described in sub-paragraph (1)(e) of those paragraphs include regulation 3 applying to the hereditament for that preceding day, or the hereditament being a relevant hereditament for the purposes of regulation 4 for that preceding day, by virtue of paragraph 7 or 8 of that Schedule (as the case may be) as modified in effect by regulations 3 and 4.

(1)

S.I. 1989/2474.