Local Government Finance Act 1988

3(1)The Secretary of State may by order provide that in the case of a non-domestic hereditament of such [F1class] as may be prescribed—E+W

(a)[F2paragraphs 2 to [F32C]] above shall not apply, and

(b)its rateable value shall be such as is determined in accordance with prescribed rules.

(2)The Secretary of State may by order provide that in the case of non-domestic hereditaments to be shown in a central non-domestic rating list by virtue of regulations under section 53(2) above—

(a)[F4paragraphs 2 to [F32C]] above shall not apply, and

(b)their rateable value shall be such as is specified in the order or determined in accordance with prescribed rules.

[F5(3)For the purposes of sub-paragraph (1) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.

(4)Without prejudice to the generality of sub-paragraph (3) above, a class may be prescribed by reference to one or more of the following factors—

(a)the physical characteristics of hereditaments;

(b)the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.]