SCHEDULES

C1F2SCHEDULE 4A Non-Domestic Rating: New Buildings (Completion Days)

Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1

Sch. 4A applied (6.3.1992) by 1992 c. 14, s. 17(1) (with s. 118(1)(2)(4))

Determination of completion day

4

1

A person on whom a completion notice is served may appeal to a F1valuation tribunal against the notice on the ground that the building to which the notice relates has not been or, as the case may be, cannot reasonably be expected to be completed by the day stated in the notice.

2

Where a person appeals against a completion notice and the appeal is not withdrawn or dismissed, the completion day shall be such day as the tribunal shall determine.

F33

In this paragraph “valuation tribunal” means—

a

in relation to England: the Valuation Tribunal for England;

b

in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11.