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.