C1Part III Non-Domestic Rating
Interpretation
65AF1Crown property.
1
This Part applies to the Crown as it applies to other persons.
2
Accordingly, liability to a non-domestic rate in respect of a hereditament is not affected by the fact that—
a
the hereditament is occupied by the Crown or by a person acting on behalf of the Crown or is used for Crown purposes, or
b
the Crown or a person acting on behalf of the Crown is the owner of the hereditament.
3
If (apart from this subsection) any property would consist of two or more Crown hereditaments, the property is to be treated for the purposes of this Part as if it were a single hereditament occupied by such one of the occupiers as appears to the billing authority to occupy the largest part of the property.
4
In this section, “Crown hereditament” means a hereditament which—
a
is occupied by a Minister of the Crown or Government department or by any officer or body exercising functions on behalf of the Crown, but
b
is not provided or maintained by a local authority F2, a police authority established under section 3 of the Police Act 1996, the Service Authority for the National Criminal Intelligence Service or the Service Authority for the National Crime Squad established under section 3 of the M1Police Act 1996.
5
In this section—
a
references to this Part include any subordinate legislation (within the meaning of the M2Interpretation Act 1978) made under it, and
b
“local authority” has the same meaning as in the M3Local Government Act 1972, and includes the Common Council of the City of London.
6
The Secretary of State may by order amend subsection (4)(b) above so as to alter the persons for the time being referred to there.
7
Subsection (3) above does not affect the power conferred by section 64(3) above
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