- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
32The Act is amended as follows.
33In section 53 (contents of central lists)—
(a)in the heading, at the end insert “for Wales”;
(b)in subsection (1)—
(i)for “Secretary of State” substitute “Welsh Ministers”;
(ii)after “hereditament” insert “in Wales”;
(c)in subsection (2)—
(i)after “list” insert “compiled for Wales”;
(ii)after “hereditament” insert “in Wales”;
(d)in subsection (5)—
(i)after “list” insert “compiled for Wales”;
(ii)for “Secretary of State” substitute “Welsh Ministers”.
34In section 54 (central rating: liability) before subsection (8) insert—
“(7A)Where, in a central non-domestic rating list compiled for England, more than one description of relevant non-domestic hereditament is shown against the ratepayer’s name for a chargeable day the reference in subsection (2)(a) to finding the chargeable amount for each chargeable day is to be read as a reference to finding the chargeable amount for each chargeable day in respect of each description of hereditament shown against the ratepayer’s name for that day.”
35In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), after “section” insert “52A,”.
36In section 65A (Crown property), in subsection (7), for “power conferred by section” insert “powers conferred by sections 52A(4) or”.
37In section 67 (interpretation: other provisions)—
(a)after subsection (8) insert—
“(8A)In relation to England—
(a)any reference to a hereditament required to be shown for a day in a central non-domestic rating list includes a reference to a hereditament which on that day falls within a description required to be shown for the day in the list, and
(b)a hereditament is to be treated as shown in a central non-domestic rating list for a day if on that day—
(i)it falls within a description of hereditament shown for the day in the list in relation to a person, and
(ii)it is occupied or (if unoccupied) owned by that person.
(8B)In relation to England, a hereditament falls within a description or class on a particular day if (and only if) it falls within the description or class immediately before the day ends.”;
(b)in subsection (9), at the beginning insert “In relation to Wales,”;
(c)in subsection (12), after “non-domestic rate,” insert “or prevent a person or description of hereditament being shown in a list by virtue of a direction under section 52A,”.
38In Schedule 5A (inserted by section 3 of this Act), after paragraph 7 insert—
“8Where, in a central non-domestic rating list compiled for England, more than one description of relevant non-domestic hereditament is shown against the ratepayer’s name for a chargeable day—
(a)the reference in paragraph 1 to the chargeable amount for a chargeable day is to be read as a reference to the chargeable amount for a chargeable day in respect of a description of hereditament shown against the ratepayer’s name for that day, and
(b)paragraph 6 of this Schedule has effect as if for sub-paragraph (2) there were substituted—
“(2)“A” is—
(a)where the day concerned is a day to which paragraph 3 applies, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament minus G;
(b)in any other case, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament.””
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