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Non-Domestic Rating Act 2023
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- UK Public General Acts
- 2023 c. 53
- SCHEDULE
- PART 3
- Paragraph 37
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This section has no associated Explanatory Notes
37E+WIn section 67 (interpretation: other provisions)—
(a)after subsection (8) insert—
“(8A)In relation to England—
(a)any reference to a hereditament required to be shown for a day in a central non-domestic rating list includes a reference to a hereditament which on that day falls within a description required to be shown for the day in the list, and
(b)a hereditament is to be treated as shown in a central non-domestic rating list for a day if on that day—
(i)it falls within a description of hereditament shown for the day in the list in relation to a person, and
(ii)it is occupied or (if unoccupied) owned by that person.
(8B)In relation to England, a hereditament falls within a description or class on a particular day if (and only if) it falls within the description or class immediately before the day ends.”;
(b)in subsection (9), at the beginning insert “In relation to Wales,”;
(c)in subsection (12), after “non-domestic rate,” insert “or prevent a person or description of hereditament being shown in a list by virtue of a direction under section 52A,”.
Commencement Information
I1Sch. para. 37 not in force at Royal Assent, see s. 19(6)
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