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.