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

The relevant list alteration

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6.—(1) An alteration is a relevant list alteration if it meets the following conditions.

(2) The first condition is that the alteration must have resulted in a hereditament being shown on a list compiled on 1st April 2005 for the first time.

(3) The second condition is that the alteration must have been made to correct an inaccuracy in a list compiled on 1st April 2005.

(4) The third condition is that the alteration must have been made on a date on or before 31st March 2010.

(5) The fourth condition is that the alteration must have been effective (in accordance with regulation 14 of the ALA Regulations) on a date on or after 1st April 2005.

(6) The fifth condition is that the alteration must not have been made as a consequence of a proposal made under Part 2 of the ALA Regulations.

(7) The sixth condition is that the alteration must have been made as a consequence of a hereditament becoming liable to being rated in parts.