If it comes to the notice of a F38billing authority that the work remaining to be done on a new building in its area is such that the building can reasonably be expected to be completed within 3 months, the authority shall serve a notice under this paragraph on the owner of the building as soon as is reasonably practicable unless the valuation officer otherwise directs in writing.

If it comes to the notice of a F38billing authority that a new building in its area has been completed, the authority may serve a notice under this paragraph on the owner of the building unless the valuation officer otherwise directs in writing.

A F38billing authority may withdraw a notice under this paragraph by serving on the owner of the building to which the notice relates a subsequent notice under this paragraph.

Where an appeal under paragraph 4 below has been brought against a notice under this paragraph, the power conferred by sub-paragraph (3) above shall only be exercisable with the consent in writing of the owner of the building to which the notice relates.

The power conferred by sub-paragraph (3) above shall cease to be exercisable in relation to a notice under this paragraph once a day has been determined under this Schedule as the completion day in relation to the building to which the notice relates.

In this Schedule “completion notice” means a notice under this paragraph.

A completion notice shall specify the building to which it relates and state the day which the authority proposes as the completion day in relation to the building.

Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is not completed, the authority shall propose as the completion day such day, not later than 3 months from and including the day on which the notice is served, as the authority considers is a day by which the building can reasonably be expected to be completed.

Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is completed, the authority shall propose as the completion day the day on which the notice is served.

If the person on whom a completion notice is served agrees in writing with the authority by whom the notice is served that a day specified by the agreement shall be the completion day in relation to the building, that day shall be the completion day in relation to it.

Where such an agreement as is mentioned in sub-paragraph (1) above is made, the completion notice relating to the building shall be deemed to have been withdrawn.

A person on whom a completion notice is served may appeal to a F39valuation 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.

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.

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.

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.

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.

A F41billing authority shall supply to the valuation officer a copy of any completion notice served by it.

If a F41billing authority withdraws a completion notice, it shall inform the valuation officer of that fact.

A F41billing authority shall supply the valuation officer with details of any agreement to which it is a party and by virtue of which a completion day is determined under this Schedule in relation to a building.

This paragraph applies in the case of a building to which work remains to be done which is customarily done to a building of the type in question after the building has been substantially completed.

It shall be assumed for the purposes of this Schedule that the building has been or can reasonably be expected to be completed at the end of such period beginning with the date of its completion apart from the work as is reasonably required for carrying out the work.

Section 46A(6) applies for the purposes of this Schedule.

A building is an agricultural building if it is used solely in connection with agricultural operations carried on on agricultural land and sub-paragraph (2) or (3) below applies.

This sub-paragraph applies if the building is occupied by the occupiers of all the land concerned.

This paragraph does not apply unless the number of occupiers of the land concerned is less than 25.

A building (the building in question) is not an agricultural building by virtue of this paragraph unless it is surrounded by or contiguous to an area of agricultural land which amounts to not less than 2 hectares.

A building is an agricultural building if it is not a dwelling, is occupied by a person keeping bees, and is used solely in connection with the keeping of those bees.

Sub-paragraphs (4) and (5) of paragraph 5 above apply for the purposes of this paragraph as for those of that.

This sub-paragraph applies if the building in question is occupied by a body corporate any of whose members are F43or are together with the body the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above.

This sub-paragraph applies if the building in question, and the building or buildings mentioned in sub-paragraph (2)(a) above, are occupied by the same persons.

Sub-paragraph (1) above does not apply unless the use there mentioned, or that use together with the use mentioned in sub-paragraph (2) above, is its sole use.

Sub-paragraph (2) above does not apply unless the use there mentioned, or that use together with the use mentioned in sub-paragraph (1) above, is its sole use.

Sub-paragraph (4) or (5) above does not apply unless the number of occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above is less than 25.

In paragraphs 1 and 3 to 7 above “agricultural land” shall be construed in accordance with paragraph 2 above.

In paragraphs 1 and 5(5)(b) above “agricultural building” shall be construed in accordance with paragraphs 3 to 7 above.

In determining for the purposes of paragraphs 3 to 7 above whether a building used in any way is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the building is used.

In paragraphs 2 to 7 above and sub-paragraph (2) above “building” includes a separate part of a building.

In paragraphs 5 and 7 above “livestock” includes any mammal or bird kept for the production of food or wool or for the purpose of its use in the farming of land.

In determining whether land or a building used for or in connection with fish farming is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the land or building is used.

“Building” includes a separate part of a building.

“Fish farming” means the breeding or rearing of fish, or the cultivation of shellfish, for the purpose of (or for purposes which include) transferring them to other waters or producing food for human consumption.

“Shellfish” includes crustaceans and molluscs of any description.

In this paragraph “office purposes” include administration, clerical work and handling money; and “clerical work” includes writing, book-keeping, sorting papers or information, filing, typing, duplicating, calculating (by whatever means), drawing and the editorial preparation of matter for publication.

No other hereditament (or part of a hereditament) belonging to or occupied by the Trinity House is exempt, notwithstanding anything in section F47221(1) of the Merchant Shipping Act 1995.

“Sewer” has the meaning given by section 343 of the M29Public Health Act 1936.

“Accessory” means a manhole, ventilating shaft, pumping station, pump or other accessory.

The Secretary of State may by order repeal sub-paragraphs (1) to (3) above.

“Drainage authority” means the National Rivers Authority or any internal drainage board and “main river” and “watercourse” have the same meanings, respectively, as they have in the Water Resources Act 1991 and the Land Drainage Act 1991.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The reference to a park includes a reference to a recreation or pleasure ground, a public walk, an open space within the meaning of the M30Open Spaces Act 1906, and a playing field provided under the M31Physical Training and Recreation Act 1937.

In construing sub-paragraph (1)(b) above any temporary closure (at night or otherwise) shall be ignored.

A person is disabled if he is blind, deaf or dumb or suffers from mental disorder of any description or is substantially and permanently handicapped by illness, injury, congenital deformity or any other disability for the time being prescribed for the purposes of section 29(1) of the M34National Assistance Act 1948.

“Illness” has the meaning given by section 128(1) of the M35National Health Service Act 1977.

“Welfare services for disabled persons” means services or facilities (by whomsoever provided) of a kind which a local authority has power to provide under section 29 of the National Assistance Act 1948.

A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that it consists of, or of any of the appurtenances of, a fixed road crossing over an estuary, river or other watercourse.

For the purposes of this paragraph, a fixed road crossing means a bridge, viaduct, tunnel or other construction providing a means for road vehicles or pedestrians or both to cross the estuary, river or other watercourse concerned.

But office buildings are not exempt under sub-paragraph (1)(b) above.

A hereditament is exempt to the extent that it is situated in an enterprise zone.

An enterprise zone is an area for the time being designated as an enterprise zone under Schedule 32 to the M37Local Government, Planning and Land Act 1980.

A hereditament is exempt to the extent that it consists of property which is occupied for the purposes of a visiting force, or a headquarters, in pursuance of arrangements made in that behalf with any Government department.

The Secretary of State may make regulations providing that prescribed hereditaments or hereditaments falling within any prescribed description are exempt to such extent (whether as to the whole or some lesser extent) as may be prescribed.

But the power under sub-paragraph (1) above may not be exercised so as to confer exemption which in his opinion goes beyond such exemption or privilege (if any) as fulfils the first and second conditions.

The first condition is that the exemption or privilege operated or was enjoyed in practice, immediately before the passing of this Act, in respect of a general rate in its application to the hereditaments prescribed or falling within the prescribed description.

Regulations under sub-paragraph (1) above in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.

This paragraph applies for the purposes of this Schedule.

“Exempt” means exempt from local non-domestic rating.

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.

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.

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.

The transitional period is the period consisting of the financial years beginning in 1990, 1991, 1992, 1993 and 1994.

A transitional day is a day falling in the transitional period.

As regards a transitional day a hereditament is a defined hereditament if the first and second conditions are fulfilled; but this is subject to sub-paragraphs (4) and (5) below.

The first condition is that the hereditament is shown for 31 March 1990 in a valuation list maintained under Part V of the 1967 Act.

If the hereditament is not a right falling within section 64(2) above, the hereditament is not a defined hereditament as regards the transitional day unless the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990 is £500 or more.

If the hereditament is one falling within sub-paragraph (8) below, the hereditament is not a defined hereditament as regards the transitional day unless a person who is a qualifying person in relation to the hereditament as regards that day is also a person to whom sub-paragraph (6) or (7) below applies.

A hereditament falls within this sub-paragraph if, assuming it to be a defined hereditament as regards 1 April 1990, paragraph 9 below would apply to the hereditament for that day by virtue of paragraph 7 below.

The notional chargeable amount for a hereditament for each day in a relevant year shall be found by applying the formula—

$\frac{\mathrm{A\; x\; B}}{C}$

A is the rateable value shown for the hereditament for 1 April 1990 in the local non-domestic rating list.

Subject to sub-paragraph (4) below, B is the non-domestic rating multiplier for the relevant year concerned.

Where the hereditament is situated in the area of a special authority, B is the authority’s non-domestic rating multiplier for the relevant year concerned.

C is the number of days in the relevant year concerned.

Relevant years are financial years falling in the transitional period.

The base liability for a hereditament for each day in the financial year beginning in 1990 shall be found by applying the formula—

$\frac{\mathrm{A\; x\; B}}{C}$

A is the rateable value of the hereditament, as determined under paragraph 6 below.

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.

C is the number of days in the financial year beginning in 1989.

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—

$\mathrm{BL}x\mathrm{AF}$

Relevant years are financial years falling in the transitional period.

BL is the base liability for the hereditament for each day in the financial year immediately preceding the year concerned.

AF is the appropriate fraction for the hereditament for each day in the financial year immediately preceding the year concerned.

Sub-paragraph (2) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year exceeds the base liability for the hereditament for each day in the year.

The appropriate fraction for the hereditament for each day in the year shall be found by applying the formula—

$\frac{X}{100}x\frac{\mathrm{RPI}\left(1\right)}{\mathrm{RPI}\left(2\right)}$

RPI(1) is the retail prices index for September of the financial year preceding the relevant year concerned.

RPI(2) is the retail prices index for September of the financial year which precedes that preceding the relevant year concerned.

Sub-paragraph (8) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year does not exceed the base liability for the hereditament for each day in the year.

In making an order under this paragraph the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all[F89billing authorities] by way of non-domestic rates as regards a relevant year is the same as it would in his opinion be likely to be apart from this Schedule.

Relevant years are financial years falling in the transitional period.

This paragraph has effect to determine A in relation to a hereditament for the purposes of paragraph 4 above.

In a case where a rateable value is shown for the hereditament for 15 February 1989 in the old valuation list, A is the value so shown; but this is subject to sub-paragraph (3) below.

In a case where a rateable value is not shown for the hereditament for 15 February 1989 in the old valuation list, A is the rateable value shown in that list for the hereditament for the first relevant day for which a rateable value is shown; but this is subject to sub-paragraph (6) below.

For the purposes of sub-paragraph (6) above a relevant proposal is a proposal made by a valuation officer at any time.

For the purposes of this paragraph a relevant day is a day falling after 15 February 1989 and before 1 April 1990.

For the purposes of this paragraph the old valuation list is the valuation list, maintained under Part V of the 1967 Act, in which the hereditament is shown for 31 March 1990.

For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—

$\frac{\mathrm{D\; x}(E-F)}{G}$

For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—

$\frac{\mathrm{D\; x}(E-F)}{G}$

In a case where this paragraph applies, for the purpose of ascertaining the chargeable amount for the day concerned under section 43 above that section shall have effect subject to the following amendments.

For the purposes of section 43 above as amended by this paragraph BL, AF, D, E, F and G shall be construed in accordance with paragraphs 7 and 8 above.

The Secretary of State may make regulations containing rules about the determination under section 45 or 54 above of a chargeable amount for a transitional day.

The rules may make provision which he considers to be equivalent to that made by or under paragraphs 1 to 9 above, subject to any modifications he thinks fit.

The Secretary of State may make regulations containing rules supplementing or modifying or excluding, for any case he considers appropriate and to such extent as he considers appropriate, any relevant provision.

A relevant provision is a provision made by or under paragraphs 1 to 9 above or by regulations under paragraph 10 above.

Any reference in this paragraph to a payment on account of an amount is to any payment (whether interim, final or sole) in respect of the amount.

This paragraph applies to any sum which has become payable to a F125billing authority under any provision included under paragraph 2 above and has not been paid.

The regulations may include provision equivalent to any F126provision included in regulations made under paragraph 1(1) of Schedule 4 to the Local Government Finance Act 1992 subject to any modifications the Secretary of State thinks fit.

Regulations under this Schedule may include provision that such a sum shall be recoverable in a court of competent jurisdiction.

A notice under this paragraph must state that the officer believes the information requested will assist him in carrying out functions conferred or imposed on him by or under this Part.

A person on whom a notice is served under this paragraph shall supply the information F132requested if it is in his possession or control, and he shall do so in such form and manner as is F133specified in the notice and within the period of 21 days beginning with the day on which the notice is served.

If a person on whom a notice is served under this paragraph fails without reasonable excuse to comply with sub-paragraph (2) above, he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

If a notice has been served on a person under this paragraph, and in supplying information in purported compliance with sub-paragraph (2) above he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular, he shall be liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.

If in the course of the exercise of its functions any information comes to the notice of a F134billing authority which leads it to suppose that a list requires alteration it shall be the authority’s duty to inform the valuation officer who has the duty to maintain the list.

The Secretary of State may make regulations containing provision that, at such times and in such manner as may be prescribed, a F134billing authority shall supply to the valuation officer for the authority information of such description as may be prescribed.

. . . F136