Part III Non-Domestic Rating
Interpretation
67 Interpretation: other provisions.
(1)
Unless the context otherwise requires, references to lists are to local and central non-domestic rating lists.
(2)
Unless the context otherwise requires, references to valuation officers are to valuation officers for F1billing authorities and the central valuation officer.
(3)
A right or other property is a hereditament on a particular day if (and only if) it is a hereditament immediately before the day ends.
(4)
A hereditament is relevant, non-domestic, composite, unoccupied or wholly or partly occupied on a particular day if (and only if) it is relevant, non-domestic, composite, unoccupied or wholly or partly occupied (as the case may be) immediately before the day ends.
(5)
For the purpose of deciding the extent (if any) to which a hereditament consists of domestic property on a particular day, F2or is a Crown hereditament on a particular day, or is exempt from local non-domestic rating on a particular day, the state of affairs existing immediately before the day ends shall be treated as having existed throughout the day.
(6)
A person is the owner, or in occupation of all or part, of a hereditament on a particular day if (and only if) he is its owner or in such occupation (as the case may be) immediately before the day ends.
(7)
A relevant provision applies on a particular day if (and only if) it applies immediately before the day ends; and for this purpose relevant provisions are sections 43(6), 45(6) and 47(2) above.
(8)
For the purpose of deciding what is shown in a list for a particular day the state of the list as it has effect immediately before the day ends shall be treated as having been its state throughout the day; and “effect” here includes any effect which is retrospective by virtue of an alteration of the list.
(9)
A hereditament shall be treated as shown in a central non-domestic rating list for a day if on the day it falls within a class of hereditament shown for the day in the list; and for this purpose a hereditament falls within a class on a particular day if (and only if) it falls within the class immediately before the day ends.
F3(9A)
In subsection (9) above “class” means a class expressed by reference to whether hereditaments—
(a)
are occupied or owned by a person designated under section 53(1) above, and
(b)
fall within any description prescribed in relation to him under section 53(1).
(10)
A charity is an institution or other organisation established for charitable purposes only or any persons administering a trust established for charitable purposes only.
(11)
The M11967 Act is the General Rate Act 1967.
(12)
Nothing in a private or local Act passed before this Act shall have the effect that a hereditament is exempt as regards non-domestic rating, or prevent a person being subject to a non-domestic rate, or prevent a person being designated or a description of hereditament being prescribed under section 53 above.
(13)
This section and sections 64 to 66 above apply for the purposes of this Part.