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SCHEDULES

SCHEDULE 5E+W Local Government Finance Act 1988: Amendments

Non-domestic ratingE+W

23(1)Section 45 (unoccupied hereditaments: liability) shall be amended as follows.E+W

(2)In subsection (1)(d) for “description” there shall be substituted “ class ”.

(3)The following subsections shall be inserted after subsection (8)—

(9)For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.

(10)Without prejudice to the generality of subsection (9) above, a class maybe prescribed by reference to one or more of the following factors—

(a)the physical characteristics of hereditaments;

(b)the fact that hereditaments have been unoccupied at any time preceding the day mentioned in subsection (1) above;

(c)the fact that the owners of hereditaments fall within prescribed descriptions.