SCHEDULES
SCHEDULE 5 Local Government Finance Act 1988: Amendments
Non-domestic rating
34
In section 65 (owners and occupiers) the following subsection shall be inserted after subsection (8)—
“(8A)
In a case where—
(a)
land consisting of a hereditament is used (permanently or temporarily) for the exhibition of advertisements or for the erection of a structure used for the exhibition of advertisements,
(b)
section 64(2) above does not apply, and
(c)
apart from this subsection, the hereditament is not occupied,
the hereditament shall be treated as occupied by the person permitting it to be so used or, if that person cannot be ascertained, its owner.”