SCHEDULES
SCHEDULE 5 Local Government Finance Act 1988: Amendments
Non-domestic rating
23
(1)
Section 45 (unoccupied hereditaments: liability) shall be amended as follows.
(2)
In subsection (1)(d) for “description” there shall be substituted “
class
”
.
(3)
The following subsections shall be inserted after subsection (8)—
“(9)
For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.
(10)
Without prejudice to the generality of subsection (9) above, a class maybe prescribed by reference to one or more of the following factors—
(a)
the physical characteristics of hereditaments;
(b)
the fact that hereditaments have been unoccupied at any time preceding the day mentioned in subsection (1) above;
(c)
the fact that the owners of hereditaments fall within prescribed descriptions.”