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Local Government Finance Act 1988

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Local Government Finance Act 1988, Paragraph 4 is up to date with all changes known to be in force on or before 27 February 2025. 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. Help about Changes to Legislation

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[F14(1)The base liability for a hereditament for each day in the financial year beginning in 1990 shall be found by applying the formula—E+W

(2)A is the rateable value of the hereditament, as determined under paragraph 6 below.

(3)B is the general rate poundage effective for 31 March 1990 for the rating area (within the meaning of the 1967 Act) in which the hereditament is situated.

(4)C is the number of days in the financial year beginning in 1989.

(5)The base liability for a hereditament for each day in a relevant year (the year concerned) other than the financial year beginning in 1990 shall be found by applying the formula—

(6)Relevant years are financial years falling in the transitional period.

(7)BL is the base liability for the hereditament for each day in the financial year immediately preceding the year concerned.

(8)AF is the appropriate fraction for the hereditament for each day in the financial year immediately preceding the year concerned.]

Textual Amendments

Modifications etc. (not altering text)

C3Sch. 7A para. 4 modified by S.I. 1990/608, reg. 2

C4Sch. 7A para. 4(3) modified by S.I. 1990/608, reg. 12(2)(3)

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