- Latest available (Revised)
- Original (As enacted)
Local Government Finance Act 1988, Paragraph 2 is up to date with all changes known to be in force on or before 04 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
[F12(1)As regards a transitional day a hereditament is a defined hereditament if the first and second conditions are fulfilled; but this is subject to sub-paragraphs (4) and (5) below.E+W
(2)The first condition is that the hereditament is shown for 31 March 1990 in a valuation list maintained under Part V of the 1967 Act.
(3)The second condition is that the hereditament is shown in a local non-domestic rating list, and a rateable value is shown in the list for the hereditament, for—
(a)1 April 1990,
(b)the transitional day (if different from 1 April 1990), and
(c)each day (if any) falling after 1 April 1990 and before the transitional day.
(4)If the hereditament is not a right falling within section 64(2) above, the hereditament is not a defined hereditament as regards the transitional day unless the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990 is £500 or more.
(5)If the hereditament is one falling within sub-paragraph (8) below, the hereditament is not a defined hereditament as regards the transitional day unless a person who is a qualifying person in relation to the hereditament as regards that day is also a person to whom sub-paragraph (6) or (7) below applies.
(6)This sub-paragraph applies to a person if—
(a)he occupied all or part of the hereditament on 31 March 1990, and
(b)he has been a qualifying person in relation to the hereditament as regards each day (if any) falling after 31 March 1990 and before the transitional day.
(7)This sub-paragraph applies to a person if—
(a)he was the owner of the whole of the hereditament on 31 March 1990,
(b)none of the hereditament was occupied on 31 March 1990,
(c)he occupied all or part of the hereditament on at least one day in the period beginning with 1 April 1988 and ending with 30 March 1990, and
(d)he has been a qualifying person in relation to the hereditament as regards each day which falls before the transitional day and falls after the last (or only) day in the period mentioned in paragraph (c) above on which he occupied all or part of the hereditament.
(8)A hereditament falls within this sub-paragraph if, assuming it to be a defined hereditament as regards 1 April 1990, paragraph 9 below would apply to the hereditament for that day by virtue of paragraph 7 below.
(9)For the purposes of this paragraph a person is a qualifying person in relation to a hereditament as regards a day if—
(a)he occupies all or part of the hereditament on that day, or
(b)where none of the hereditament is occupied on that day, he is the owner of the whole of the hereditament on that day.]
Textual Amendments
F1Sch. 7A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 40
Modifications etc. (not altering text)
C1Sch. 7A para. 2 modified (16.7.1992) by 1992 c. 46, s.1 (with s. 8(1)); S.I. 1992/1642, art.2
C2Sch. 7A para. 2(2) modified by S.I. 1990/608, reg. 6(4)(a)(5)(a)
C3Sch. 7A para. 2(3) modified by S.I. 1990/608, reg. 6(4)(b)(5)(b)
C4Sch. 7A para. 2(4) modified by S.I. 1990/608, reg. 8(9)
C5Sch. 7A para. 2(6) modified by S.I. 1990/608, reg. 6(4)(c)(5)(c)
C6Sch. 7A para. 2(6) extended by S.I. 1990/608, reg. 10
C7Sch. 7A para. 2(6)(b) modified by S.I. 1990/2329, reg. 3(1)
C8Sch. 7A para. 2(7) modified by S.I. 1990/608, reg. 6(4)(c)(5)(c)
C9Sch. 7A para. 2(7) extended by S.I. 1990/608, reg. 10
C10Sch. 7A para. 2(7)(d) modified by S.I. 1990/2329, reg. 3(1)
C11Sch. 7A para. 2(9) extended by S.I. 1990/608, reg. 10
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: