The Non-Domestic Rating (Cancellation of Backdated Liabilities) Regulations 2012

Interpretation

2.  In these Regulations—

“the 1988 Act” means the Local Government Finance Act 1988;

“the ALA Regulations” means the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009(1);

“alteration date” means the date mentioned in regulation 6(4);

“effective date” means the date mentioned in regulation 6(5);

“list” means a local non-domestic rating list;

“list alteration” means an alteration to a list within the meaning of Part 2 of the ALA Regulations;

“predecessor hereditament” has the meaning given by regulation 7;

“qualifying hereditament” has the meaning given by regulation 4;

“qualifying period” means—

(a)

in relation to a case within regulation 3(1)(a), the period mentioned in regulation 4(3), and

(b)

in relation to a case within regulation 3(1)(b), the period mentioned in regulation 5(3);

“qualifying predecessor hereditament”, in relation to a hereditament shown on a list (“the current hereditament”), means a hereditament that—

(c)

is a predecessor hereditament in a series of list alterations ending with the current hereditament, and

(d)

would have been a qualifying hereditament had there been no further alterations to it;

“ratepayer” has the same meaning as in sections 43 or 45 of the 1988 Act;

“relevant list alteration” has the meaning given by regulation 6; and

“a series of alterations” means one or more list alterations which follow each other in time and which met the conditions in regulations 7(2) to (4) at the time of each alteration.

(1)

S.I. 2009/2268.