SCHEDULE 4A Non-Domestic Rating: New Buildings (Completion Days)
Position pending appeal
6
(1)
Where an appeal under paragraph 4 above is brought against a completion notice, then in relation to any day on which the appeal is pending section 45 above shall apply by virtue of section 46A(4) above as if the day stated in the notice had been determined under this Schedule as the completion day in relation to the building to which the notice relates.
(2)
The Secretary of State may make regulations providing for the making of financial adjustments where sub-paragraph (1) applies but the day stated in the completion notice is not actually determined as the completion day in relation to the building to which the notice relates.
(3)
Regulations under sub-paragraph (2) above may include—
F1(a)
provision requiring payments or repayments to be made, with or without interest; and
(c)
provision as to the recovery (by deduction or otherwise) of sums due.
(4)
For the purpose of deciding, for the purposes of this paragraph, whether an appeal is pending on a particular day, the state of affairs existing immediately before the day ends shall be treated as having existed throughout the day.