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Local Government Finance Act 1988
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Local Government Finance Act 1988, Paragraph 18 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.
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18E+WA hereditament is exempt to the extent that it consists of a mooring which is used or intended to be used by a boat or ship and which is equipped only with a buoy attached to an anchor, weight or other device—
(a)which rests on or in the bed of the sea or any river or other waters when in use, and
(b)which is designed to be raised from that bed from time to time.
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