C1C2C3Part III Non-Domestic Rating

Annotations:
Modifications etc. (not altering text)
C1

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

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.