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Local Government Finance Act 1988
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Changes over time for: Paragraph 4
Version Superseded: 03/12/2011
Alternative versions:
- 01/02/1991- Amendment
- 01/04/1991
Point in time - 03/12/2011- Amendment
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Point in time view as at 01/04/1991.
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Local Government Finance Act 1988, Paragraph 4 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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[F14(1)The base liability for a hereditament for each day in the financial year beginning in 1990 shall be found by applying the formula—E+W
(2)A is the rateable value of the hereditament, as determined under paragraph 6 below.
(3)B is the general rate poundage effective for 31 March 1990 for the rating area (within the meaning of the 1967 Act) in which the hereditament is situated.
(4)C is the number of days in the financial year beginning in 1989.
(5)The base liability for a hereditament for each day in a relevant year (the year concerned) other than the financial year beginning in 1990 shall be found by applying the formula—
(6)Relevant years are financial years falling in the transitional period.
(7)BL is the base liability for the hereditament for each day in the financial year immediately preceding the year concerned.
(8)AF is the appropriate fraction for the hereditament for each day in the financial year immediately preceding the year concerned.]
Textual Amendments
F1Sch. 7A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 40
Modifications etc. (not altering text)
C3Sch. 7A para. 4 modified by S.I. 1990/608, reg. 2
C4Sch. 7A para. 4(3) modified by S.I. 1990/608, reg. 12(2)(3)
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