SCHEDULES
SCHEDULE 5 Local Government Finance Act 1988: Amendments
Non-domestic rating
35
(1)
Section 67 (interpretation etc.) shall be amended as follows.
(2)
In subsection (5) after
“property on a particular day,” there shal lbe inserted “
or is a Crown hereditament on a particular day,
”
.
(3)
The following subsection shall be inserted after subsection (9) (power to show class of hereditament in central non-domestic rating list)—
“(9A)
In subsection (9) above “class” means a class expressed by reference to whether hereditaments—
(a)
are occupied or owned by a person designated under section 53(1) above,and
(b)
fall within any description prescribed in relation to him under section53(1).”