Point in time view as at 26/11/2008.
Local Government Finance Act 1988, Paragraph 21 is up to date with all changes known to be in force on or before 03 March 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.
21(1)This paragraph applies for the purposes of this Schedule.E+W
(2)“Exempt” means exempt from local non-domestic rating.
(3)Any land, building or property not in use shall be treated as used in a particular way if it appears that when next in use it will be used in that way.
(4)Any land or building which is not occupied shall be treated as occupied in a particular way if it appears that when next occupied it will be occupied in that way.
(5)A person shall be treated as an occupier of any land or building which is not occupied if it appears that when it is next occupied he will be an occupier of it.
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