Applications for relief
12.—(1) An application for relief under these Regulations must—
(a)be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer, and
(b)be made to the rating authority in whose valuation roll the entry for the lands and heritages appears by—
(i)addressing it to that authority, and
(ii)delivering it or sending it to that authority’s office by post or electronic communication.
(2) For the purposes of paragraph (1)—
“electronic communication” has the meaning given to it by section 15(1) of the Electronic Communications Act 2000 (“the 2000 Act”)(1),
“person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—
a partnership, a partner of that partnership or any other person authorised by it,
a trust, a trustee of that trust or any other person authorised by it,
a body corporate, a director of that body or any other person authorised by it, and
“sign” or “signed”, in relation to an application made by electronic communication, means an electronic signature, as defined in section 7(2) of the 2000 Act(2).
2000 c. 7. Section 15(1) was amended by paragraph 158 of schedule 17 of the Communications Act 2003 (c. 21).
Section 7(2) was amended by S.I. 2016/696.