C1C2C3Part III Non-Domestic Rating
Pt. III modified (E.) (1.4.2005) by The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 (S.I. 2005/659), regs. 1, 15
Pt. III modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8
Local rating
49AF1Cancellation of backdated liabilities for days in years 2005 to 2010
1
The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is zero.
2
The regulations may give that relief in relation to a hereditament and a chargeable day only if—
a
the hereditament is shown for the day in a local non-domestic rating list compiled on 1 April 2005, and
b
it is shown for that day as it is shown as the result of an alteration of the list made after the list was compiled.
3
The regulations may give that relief in relation to a hereditament and a chargeable day subject to the fulfilment of prescribed conditions.
4
A prescribed condition may be—
a
a condition to be fulfilled in relation to the hereditament,
b
a condition to be fulfilled in relation to some other hereditament, or
c
some other condition.
5
The conditions that may be prescribed include, in particular—
a
conditions relating to the circumstances in which an alteration of a local non-domestic rating list was made;
b
conditions relating to the consequences of the alteration;
c
conditions relating to the length of the period beginning with the first day from which an alteration had effect and ending with the day on which the alteration was made;
d
conditions relating to a person's liability or otherwise to non-domestic rates at any time.
Pt. III (ss. 41–67) amended by S.I. 1990/582, reg. 5(1)
Pt. III (ss. 41 - 67) amended (25. 9. 1991) by Atomic Weapons Establishment Act 1991 (c. 46), ss. 3, 6(2) Sch. para.9 (with s. 1)
Pt. III (ss. 41-67) modified (1.9.1999) by 1998 c. 31, s. 78, (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2, Sch. 1
Pt. III (ss. 41-67) amended (28.11.1994) by S.I. 1994/2825, regs. 27, 28