SCHEDULES
SCHEDULE 5 Local Government Finance Act 1988: Amendments
Non-domestic rating
25
The following section shall be inserted after section 46—
46A Unoccupied hereditaments: new buildings.
1
Schedule 4A below (which makes provision with respect to the determination of a day as the completion day in relation to a new building) shall have effect.
2
Where—
a
a completion notice is served under Schedule 4A below, and
b
the building to which the notice relates is not completed on or before the relevant day,
then for the purposes of section 42 above and Schedule 6 below the building shall be deemed to be completed on that day.
3
For the purposes of subsection (2) above the relevant day in relation to a completion notice is—
a
where an appeal against the notice is brought under paragraph 4 of Schedule 4A below, the day stated in the notice, and
b
where no appeal against the notice is brought under that paragraph, the day determined under that Schedule as the completion day in relation to the building to which the notice relates.
4
Where—
a
a day is determined under Schedule 4A below as the completion day in relation to a new building, and
b
the building is not occupied on that day,
it shall be deemed for the purposes of section 45 above to become unoccupied on that day.
5
Where—
a
a day is determined under Schedule 4A below as the completion day in relation to a new building, and
b
the building is one produced by the structural alteration of an existing building,
the hereditament which comprised the existing building shall be deemed for the purposes of section 45 above to have ceased to exist, and to have been omitted from the list, on that day.
6
In this section—
a
“building” includes part of a building, and
b
references to a new building include references to a building produced by the structural alteration of an existing building where the existing building is comprised in a hereditament which, by virtue of the alteration, becomes,or becomes part of, a different hereditament or different hereditaments.