“(6A)

As soon as is reasonably practicable after compiling a list the valuation officer shall send a copy of it to the authority.

(6B)

As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office.”

“44A Partly occupied hereditaments.

(1)

Where a hereditament is shown in a charging authority’s local non-domestic rating list and it appears to the authority that part of the hereditament is unoccupied but will remain so for a short time only the authority may require the valuation officer for the authority to apportion the rateable value of the hereditament between the occupied and unoccupied parts of the hereditament and to certify the apportionment to the authority.

(2)

The reference in subsection (1) above to the rateable value of the hereditament is a reference to the rateable value shown under section 42(4) above as regards the hereditament for the day on which the authority makes its requirement.

(3)

For the purposes of this section an apportionment under subsection (1) above shall be treated as applicable for any day which—

(a)

falls within the operative period in relation to the apportionment, and

(b)

is a day for which the rateable value shown under section 42(4) above as regards the hereditament to which the apportionment relates is the same as that so shown for the day on which the authority requires the apportionment.

(4)

References in this section to the operative period in relation to an apportionment are references to the period beginning—

(a)

where requiring the apportionment does not have the effect of bringing to an end the operative period in relation to a previous apportionment under subsection (1) above, with the day on which the hereditament to which the apportionment relates became partly unoccupied, and

(b)

where requiring the apportionment does have the effect of bringing to an end the operative period in relation to a previous apportionment under subsection (1) above, with the day immediately following the end of that period,

and ending with the first day on which one or more of the events listed below occurs.

(5)

The events are—

(a)

the occupation of any of the unoccupied part of the hereditament to which the apportionment relates;

(b)

the ending of the rate period in which the authority requires the apportionment;

(c)

the requiring of a further apportionment under subsection (1) above in relation to the hereditament to which the apportionment relates;

(d)

the hereditament to which the apportionment relates becoming completely unoccupied.

(6)

Subsection (7) below applies where—

(a)

a charging authority requires an apportionment under subsection (1) above,and

(b)

the hereditament to which the apportionment relates does not fall within a class prescribed under section 45(1)(d) below.

(7)

In relation to any day for which the apportionment is applicable, section 43 above shall have effect as regards the hereditament as if the following subsections were substituted for section 44(2)—

(2)

A is such part of the rateable value shown for the day under section 42(4) above as regards the hereditament as is assigned by the relevant apportionment to the occupied part of the hereditament.

(2A)

In subsection (2) above “the relevant apportionment” means the apportionment under section 44A(1) below which relates to the hereditament and is treated for the purposes of section 44A below as applicable for the day.

(8)

Subsection (9) below applies where—

(a)

a charging authority requires an apportionment under subsection (1) above,and

(b)

the hereditament to which the apportionment relates falls within a class prescribed under section 45(1)(d) below.

(9)

In relation to any day for which the apportionment is applicable, section 43 above shall have effect as regards the hereditament as if the following subsections were substituted for section 44(2)—

(2)

A is the sum of—

(a)

such part of the rateable value shown for the day under section 42(4) above as regards the hereditament as is assigned by the relevant apportionment to the occupied part of the hereditament, and

(b)

one half of such part of that rateable value as is assigned by the relevant apportionment to the unoccupied part of the hereditament.

(2A)

In subsection (2) above “the relevant apportionment” means the apportionment under section 44A(1) below which relates to the hereditament and is treated for the purposes of section 44A below as applicable for the day.

(10)

References in subsections (1) to (5) above to the hereditament, in relation to a hereditament which is partly domestic property or partly exempt from local non-domestic rating, shall, except where the reference is to the rateable value of the hereditament, be construed as references to such part of the hereditament as is neither domestic property nor exempt from local non-domestic rating.”

“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.”

“(6A)

As soon as is reasonably practicable after compiling a list the central valuation officer shall send a copy of it to the Secretary of State.

(6B)

As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office.”

“57 Special provision for 1990-95.

Schedule 7A below (which contains special provision for 1990–95) shall have effect.”

“59 Contributions in aid.

Where a contribution in aid of non-domestic rating is made in respect of a Crown hereditament, the contribution shall be paid to the Secretary of State.”

“(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.”

“SCHEDULE 4A Non-Domestic Rating: New Buildings (Completion Days)

Completion notices

1

(1)

If it comes to the notice of a charging authority that the work remaining to be done on a new building in its area is such that the building can reasonably be expected to be completed within 3 months, the authority shall serve a notice under this paragraph on the owner of the building as soon as is reasonably practicable unless the valuation officer otherwise directs in writing.

(2)

If it comes to the notice of a charging authority that a new building in its area has been completed, the authority may serve a notice under this paragraph on the owner of the building unless the valuation officer otherwise directs in writing.

(3)

A charging authority may withdraw a notice under this paragraph by serving on the owner of the building to which the notice relates a subsequent notice under this paragraph.

(4)

Where an appeal under paragraph 4 below has been brought against a notice under this paragraph, the power conferred by sub-paragraph (3) above shall only be exercisable with the consent in writing of the owner of the building to which the notice relates.

(5)

The power conferred by sub-paragraph (3) above shall cease to be exercisable in relation to a notice under this paragraph once a day has been determined under this Schedule as the completion day in relation to the building to which the notice relates.

(6)

In this Schedule “completion notice” means a notice under this paragraph.

2

(1)

A completion notice shall specify the building to which it relates and state the day which the authority proposes as the completion day in relation to the building.

(2)

Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is not completed, the authority shall propose as the completion day such day, not later than 3 months from and including the day on which the notice is served, as the authority considers is a day by which the building can reasonably be expected to be completed.

(3)

Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is completed, the authority shall propose as the completion day the day on which the notice is served.

Determination of completion day

3

(1)

If the person on whom a completion notice is served agrees in writing with the authority by whom the notice is served that a day specified by the agreement shall be the completion day in relation to the building, that day shall be the completion day in relation to it.

(2)

Where such an agreement as is mentioned in sub-paragraph (1) above is made, the completion notice relating to the building shall be deemed to have been withdrawn.

4

(1)

A person on whom a completion notice is served may appeal to a valuation and community charge tribunal against the notice on the ground that the building to which the notice relates has not been or, as the case may be, cannot reasonably be expected to be completed by the day stated in the notice.

(2)

Where a person appeals against a completion notice and the appeal is not withdrawn or dismissed, the completion day shall be such day as the tribunal shall determine.

5

Where a completion notice is not withdrawn and no appeal under paragraph 4 above is brought against the notice or any appeal under that paragraph is dismissed or withdrawn, the day stated in the notice shall be the completion day in relation to the building.

Position pending appeal

6

(1)

Where an appeal under paragraph 4 above is brought against a completion notice, then in relation to any day on which the appeal is pending section 45 above shall apply by virtue of section 46A(4) above as if the day stated in the notice had been determined under this Schedule as the completion day in relation to the building to which the notice relates.

(2)

The Secretary of State may make regulations providing for the making of financial adjustments where sub-paragraph (1) applies but the day stated in the completion notice is not actually determined as the completion day in relation to the building to which the notice relates.

(3)

Regulations under sub-paragraph (2) above may include—

(a)

provision requiring payments to be made,

(b)

provision requiring payments to be made together with payments of interest, and

(c)

provision as to the recovery (by deduction or otherwise) of sums due.

(4)

For the purpose of deciding, for the purposes of this paragraph, whether an appeal is pending on a particular day, the state of affairs existing immediately before the day ends shall be treated as having existed throughout the day.

Duty to inform valuation officer

7

(1)

A charging authority shall supply to the valuation officer a copy of any completion notice served by it.

(2)

If a charging authority withdraws a completion notice, it shall inform the valuation officer of that fact.

(3)

A charging authority shall supply the valuation officer with details of any agreement to which it is a party and by virtue of which a completion day is determined under this Schedule in relation to a building.

Supplementary

8

Without prejudice to any other mode of service, a completion notice maybe served on a person—

(a)

by sending it in a prepaid registered letter, or by the recorded delivery service, addressed to that person at his usual or last known place of abode or, in a case where an address for service has been given by that person, at that address;

(b)

in the case of an incorporated company or body, by delivering it to the secretary or clerk of the company or body at their registered or principal office or sending it in a prepaid registered letter or by the recorded delivery service addressed to the secretary or clerk of the company or body at that office; or

(c)

where the name or address of that person cannot be ascertained after reasonable inquiry, by addressing it to him by the description of “owner”of the building (describing it) to which the notice relates and by affixing it to some conspicuous part of the building.

9

(1)

This paragraph applies in the case of a building to which work remains to be done which is customarily done to a building of the type in question after the building has been substantially completed.

(2)

It shall be assumed for the purposes of this Schedule that the building has been or can reasonably be expected to be completed at the end of such period beginning with the date of its completion apart from the work as is reasonably required for carrying out the work.

10

(1)

Section 46A(6) applies for the purposes of this Schedule.

(2)

In this Schedule—

“completion notice” has the meaning given by paragraph 1(6) above;

“owner”, in relation to a building, means the person entitled to possession of the building;

references to the valuation officer, in relation to a charging authority, are references to the valuation officer for the authority.”

“SCHEDULE 7A Non-Domestic Rating: 1990-95

Definitions

1

(1)

The transitional period is the period consisting of the financial years beginning in 1990, 1991, 1992, 1993 and 1994.

(2)

A transitional day is a day falling in the transitional period.

2

(1)

As regards a transitional day a hereditament is a defined hereditament if the first and second conditions are fulfilled; but this is subject to sub-paragraphs (4) and (5) below.

(2)

The first condition is that the hereditament is shown for 31 March 1990 in a valuation list maintained under Part V of the 1967 Act.

(3)

The second condition is that the hereditament is shown in a local non-domestic rating list, and a rateable value is shown in the list for the hereditament, for—

(a)

1 April 1990,

(b)

the transitional day (if different from 1 April 1990), and

(c)

each day (if any) falling after 1 April 1990 and before the transitional day.

(4)

If the hereditament is not a right falling within section 64(2) above, the hereditament is not a defined hereditament as regards the transitional day unless the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990 is £500 or more.

(5)

If the hereditament is one falling within sub-paragraph (8) below, the hereditament is not a defined hereditament as regards the transitional day unless a person who is a qualifying person in relation to the hereditament as regards that day is also a person to whom sub-paragraph (6) or (7) below applies.

(6)

This sub-paragraph applies to a person if—

(a)

he occupied all or part of the hereditament on 31 March 1990, and

(b)

he has been a qualifying person in relation to the hereditament as regards each day (if any) falling after 31 March 1990 and before the transitional day.

(7)

This sub-paragraph applies to a person if—

(a)

he was the owner of the whole of the hereditament on 31 March 1990,

(b)

none of the hereditament was occupied on 31 March 1990,

(c)

he occupied all or part of the hereditament on at least one day in the period beginning with 1 April 1988 and ending with 30 March 1990, and

(d)

he has been a qualifying person in relation to the hereditament as regards each day which falls before the transitional day and falls after the last (or only) day in the period mentioned in paragraph (c) above on which he occupied all or part of the hereditament.

(8)

A hereditament falls within this sub-paragraph if, assuming it to be a defined hereditament as regards 1 April 1990, paragraph 9 below would apply to the hereditament for that day by virtue of paragraph 7 below.

(9)

For the purposes of this paragraph a person is a qualifying person in relation to a hereditament as regards a day if—

(a)

he occupies all or part of the hereditament on that day, or

(b)

where none of the hereditament is occupied on that day, he is the owner of the whole of the hereditament on that day.

3

(1)

The notional chargeable amount for a hereditament for each day in a relevant year shall be found by applying the formula—

$\frac{A\times B}{C}$

(2)

A is the rateable value shown for the hereditament for 1 April 1990 in the local non-domestic rating list.

(3)

Subject to sub-paragraph (4) below, B is the non-domestic rating multiplier for the relevant year concerned.

(4)

Where the hereditament is situated in the area of a special authority, B is the authority’s non-domestic rating multiplier for the relevant year concerned.

(5)

C is the number of days in the relevant year concerned.

(6)

Relevant years are financial years falling in the transitional period.

4

(1)

The base liability for a hereditament for each day in the financial year beginning in 1990 shall be found by applying the formula—

$\frac{A\times B}{C}$

(2)

A is the rateable value of the hereditament, as determined under paragraph 6 below.

(3)

B is the general rate poundage effective for 31 March 1990 for the rating area (within the meaning of the 1967 Act) in which the hereditament is situated.

(4)

C is the number of days in the financial year beginning in 1989.

(5)

The base liability for a hereditament for each day in a relevant year (the year concerned) other than the financial year beginning in 1990 shall be found by applying the formula—

$\mathrm{BL}\times \mathrm{AF}$

(6)

Relevant years are financial years falling in the transitional period.

(7)

BL is the base liability for the hereditament for each day in the financial year immediately preceding the year concerned.

(8)

AF is the appropriate fraction for the hereditament for each day in the financial year immediately preceding the year concerned.

5

(1)

Sub-paragraph (2) below applies in a case where the notional chargeableamount for a hereditament for each day in a relevant year exceeds the base liability for the hereditament for each day in the year.

(2)

The appropriate fraction for the hereditament for each day in the year shall be found by applying the formula—

$\frac{X}{100}\times \frac{\mathrm{RPI}\left(1\right)}{\mathrm{RPI}\left(2\right)}$

(3)

X is 120 if—

(a)

the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £15,000 or more, or

(b)

it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £10,000 or more.

(4)

X is 115 if—

(a)

the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £15,000, or

(b)

it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £10,000.

(5)

RPI(1) is the retail prices index for September of the financial year preceding the relevant year concerned.

(6)

RPI(2) is the retail prices index for September of the financial year which precedes that preceding the relevant year concerned.

(7)

Sub-paragraph (8) below applies in a case where the notional chargeableamount for a hereditament for each day in a relevant year does not exceed the base liability for the hereditament for each day in the year.

(8)

The appropriate fraction for the hereditament for each day in the year shall be such as is—

(a)

specified for the case by order made by the Secretary of State, or

(b)

found in accordance with rules prescribed for the case by order so made.

(9)

In making an order under this paragraph the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all charging authorities by way of non-domestic rates as regards a relevant year is the same as it would in his opinion be likely to be apart from this Schedule.

(10)

Relevant years are financial years falling in the transitional period.

6

(1)

This paragraph has effect to determine A in relation to a hereditament for the purposes of paragraph 4 above.

(2)

In a case where a rateable value is shown for the hereditament for 15 February 1989 in the old valuation list, A is the value so shown; but this is subject to sub-paragraph (3) below.

(3)

If—

(a)

a relevant proposal is (or relevant proposals are) made to alter the rateable value shown for the hereditament in that list, and

(b)

as a result of any such proposal a rateable value is shown for the hereditament in that list for a relevant day,

A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal.

(4)

For the purposes of sub-paragraph (3) above a relevant proposal is a proposal—

(a)

made by a valuation officer at any time, or

(b)

made by a person other than a valuation officer, and received by a valuation officer, before 15 February 1989.

(5)

In a case where a rateable value is not shown for the hereditament for 15 February 1989 in the old valuation list, A is the rateable value shown in that list for the hereditament for the first relevant day for which a rateable value is shown; but this is subject to sub-paragraph (6) below.

(6)

If—

(a)

a relevant proposal is (or relevant proposals are) made to alter the rateable value shown for the hereditament in that list, and

(b)

as a result of any such proposal a rateable value is shown for the hereditament in that list for a relevant day,

A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal.

(7)

For the purposes of sub-paragraph (6) above a relevant proposal is a proposal made by a valuation officer at any time.

(8)

In the case of a hereditament—

(a)

occupied by or on behalf of the Crown for public purposes in the period beginning with 15 February 1989 and ending with 31 March 1990, and

(b)

in respect of which a contribution is made by the Crown in aid of rates for that period,

references in sub-paragraphs (2) to (6) above to rateable value are to value representing rateable value (which is required to be shown by section 37 of the 1967 Act).

(9)

For the purposes of this paragraph a relevant day is a day falling after 15 February 1989 and before 1 April 1990.

(10)

For the purposes of this paragraph the old valuation list is the valuation list, maintained under Part V of the 1967 Act, in which the hereditament is shown for 31 March 1990.

Chargeable amounts

7

(1)

Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—

(a)

as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,

(b)

as regards the day concerned the hereditament is a defined hereditament,

(c)

NCA exceeds BL,

(d)

NCA exceeds (BL x AF), and

(e)

in a case where the day concerned is not 1 April 1990, paragraph 9 belowapplies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.

(2)

In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—

(a)

if the appropriate amount is positive, adding it to (BL x AF), or

(b)

if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).

(3)

For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—

$\frac{D\times \left(E-F\right)}{G}$

(4)

For the purposes of this paragraph—

(a)

NCA is the notional chargeable amount for the hereditament for the day concerned,

(b)

BL is the base liability for the hereditament for the day concerned,

(c)

AF is the appropriate fraction for the hereditament for the day concerned,

(d)

D is the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990,

(e)

E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,

(f)

F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and

(g)

G is the number of days in the financial year in which the day concerned falls.

8

(1)

Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—

(a)

as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,

(b)

as regards the day concerned the hereditament is a defined hereditament,

(c)

NCA is less than BL,

(d)

NCA is less than (BL x AF), and

(e)

in a case where the day concerned is not 1 April 1990, paragraph 9 below applies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.

(2)

In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—

(a)

if the appropriate amount is positive, adding it to (BL x AF), or

(b)

if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).

(3)

For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—

$\frac{D\times \left(E-F\right)}{G}$

(4)

For the purposes of this paragraph—

(a)

NCA is the notional chargeable amount for the hereditament for the day concerned,

(b)

BL is the base liability for the hereditament for the day concerned,

(c)

AF is the appropriate fraction for the hereditament for the day concerned,

(d)

D is the rateable value shown for the hereditament in the localnon-domestic rating list for 1 April 1990,

(e)

E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,

(f)

F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and

(g)

G is the number of days in the financial year in which the day concerned falls.

9

(1)

In a case where this paragraph applies, for the purpose of ascertaining the chargeable amount for the day concerned under section 43 above that section shall have effect subject to the following amendments.

(2)

The following subsections shall be substituted for subsections (4) and (5)—

“(4)

Subject to subsection (5) below, the chargeable amount for a chargeable day shall be calculated by finding the amount represented by (BL x AF).

(5)

Where subsection (6) below applies the chargeable amount for a chargeable day shall be calculated by—

(a)

finding the amount represented by (BL x AF), and

(b)

dividing that amount by 5.”

(3)

The following subsections shall be inserted after subsection (6)—

“(6A)

In a case where the hereditament is situated in the area of a special authority, a reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—

(a)

if the appropriate amount is positive, adding it to (BL x AF), or

(b)

if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).

(6B)

For the purposes of subsection (6A) above the appropriate amount is the amount found by applying the formula—

$\frac{D\times \left(E-F\right)}{\mathrm{G”}}$

(4)

For the purposes of section 43 above as amended by this paragraph BL, AF, D, E, F and G shall be construed in accordance with paragraphs 7 and 8 above.

Regulations

10

(1)

The Secretary of State may make regulations containing rules about the determination under section 45 or 54 above of a chargeable amount for a transitional day.

(2)

The rules may make provision which he considers to be equivalent to that made by or under paragraphs 1 to 9 above, subject to any modifications he thinks fit.

11

(1)

The Secretary of State may make regulations containing rules supplementing or modifying or excluding, for any case he considers appropriate and to such extent as he considers appropriate, any relevant provision.

(2)

For the purpose of the determination under section 43, 45 or 54 above of a chargeable amount for a transitional day, the Secretary of State may make regulations applying any relevant provision (subject to any modifications he thinks fit) to any case—

(a)

where he considers it appropriate to do so, and

(b)

where the relevant provision would not (whether by virtue of regulations under sub-paragraph (1) above or otherwise) apply apart from the regulations under this sub-paragraph.

(3)

A relevant provision is a provision made by or under paragraphs 1 to 9 above or by regulations under paragraph 10 above.

12

Without prejudice to the generality of section 143(1) and (2) above and paragraphs 10 and 11 above, regulations under those paragraphs may include provision—

(a)

imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

(b)

as to appeals relating to things done or not done by such officers.”

“4A

(1)

Regulations under this Schedule may include provision that a charging authority and a person liable to pay it an amount under section 43 or 45 above may enter into an agreement that—

(a)

any interest of his in the hereditament as regards which the liability arises shall be charged to secure payment of the amount, and

(b)

in consideration of the charge the authority will take no steps for a period specified in the agreement to recover any payment in respect of the amount.

(2)

The regulations may include—

(a)

provision that the agreement may also extend to any further amount the person may become liable to pay to the authority under section 43 or 45 above as regards the hereditament;

(b)

provision that the agreement may provide for the payment of interest on sums outstanding and for interest payable to be secured by the charge;

(c)

provision restricting the period which may be specified as mentioned in sub-paragraph (1)(b) above.”

“8

(1)

A person may require a valuation officer to give him access to such information as will enable him to establish what is the state of a list, orhas been its state at any time since it came into force, if—

(a)

the officer is maintaining the list, and

(b)

the list is in force or has been in force at any time in the preceding 5 years.

(2)

A person may require a charging authority to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—

(a)

the authority has deposited the copy under section 41(6B) above, and

(b)

the list is in force or has been in force at any time in the preceding 5 years.

(3)

A person may require the Secretary of State to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—

(a)

the Secretary of State has deposited the copy under section 52(6B) above, and

(b)

the list is in force or has been in force at any time in the preceding 5 years.

(4)

A person may require a charging authority to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—

(a)

the authority has deposited the copy under section 41(6) above, and

(b)

the list itself is not yet in force.

(5)

A person may require the Secretary of State to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—

(a)

the Secretary of State has deposited the copy under section 52(6) above,and

(b)

the list itself is not yet in force.

(6)

A requirement under any of the preceding provisions of this paragraph must be complied with at a reasonable time and place and without payment being sought; but the information may be in documentary or other form, as the person or authority of whom the requirement is made thinks fit.

(7)

Where access is given under this paragraph to information in documentary form the person to whom access is given may—

(a)

make copies of (or of extracts from) the document;

(b)

require a person having custody of the document to supply to him a photographic copy of (or of extracts from) the document.

(8)

Where access is given under this paragraph to information in a form which is not documentary the person to whom access is given may—

(a)

make transcripts of (or of extracts from) the information;

(b)

require a person having control of access to the information to supply to him a copy in documentary form of (or of extracts from) the information.

(9)

If a reasonable charge is required for a facility under sub-paragraph (7)or (8) above, the sub-paragraph concerned shall not apply unless the person seeking to avail himself of the facility pays the charge.

(10)

If without reasonable excuse a person having custody of a document containing, or having control of access to, information access to which is sought under this paragraph—

(a)

intentionally obstructs a person in exercising a right under sub-paragraph (1), (2), (3), (4), (5), (7)(a) or (8)(a) above, or

(b)

refuses to comply with a requirement under sub-paragraph (7)(b) or (8)(b) above,

he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

9

(1)

A person may, at a reasonable time and without making payment, inspect any proposal made or notice of appeal given under regulations made under section 55 above, if made or given as regards a list which is in force when inspection is sought or has been in force at any time in the preceding 5 years.

(2)

A person may—

(a)

make copies of (or of extracts from) a document mentioned in sub-paragraph (1) above, or

(b)

require a person having custody of such a document to supply to him a photographic copy of (or of extracts from) the document.

(3)

If a reasonable charge is required for a facility under sub-paragraph (2) above, the sub-paragraph shall not apply unless the person seeking to avail himself of the facility pays the charge.

(4)

If without reasonable excuse a person having custody of a document mentioned in sub-paragraph (1) above—

(a)

intentionally obstructs a person in exercising a right under sub-paragraph (1) or (2)(a) above, or

(b)

refuses to supply a copy to a person entitled to it under sub-paragraph (2)(b) above,

he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.”

“(3A)

It shall be the duty of the chief finance officer of a relevant authority, in preparing a report in pursuance of subsection (2) above, to consult so far as practicable—

(a)

with the person who is for the time being designated as the head of the authority’s paid service under section 4 of the Local Government and Housing Act 1989; and

(b)

with the person who is for the time being responsible for performing the duties of the authority’s monitoring officer under section 5 of that Act.”

“139A Information.

(1)

Subsection (2) below applies where—

(a)

the Secretary of State serves a notice on a relevant authority or relevant officer requiring it or him to supply to the Secretary of State information specified in the notice,

(b)

the information is required by the Secretary of State for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Act, and

(c)

the information is not personal information.

(2)

The authority or officer shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.

(3)

If an authority or officer fails to comply with subsection (2) above the Secretary of State may assume the information required to be such as he sees fit; and in such a case the Secretary of State may decide in accordance with the assumption whether to exercise his powers, and how to perform his functions, under this Act.

(4)

In deciding whether to exercise his powers, and how to perform his functions, under this Act the Secretary of State may also take into accountany other information available to him, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.

(5)

Each of the following is a relevant authority—

(a)

a charging authority;

(b)

a precepting authority.

(6)

The community charges registration officer for a charging authority is a relevant officer.

(7)

Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the authority or officer concerned; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

(8)

This section shall have effect before 1 April 1990 as if after paragraph (b) of subsection (5) above there were inserted—

(c)

the Inner London Education Authority.”

“(5A)

Unless the context otherwise requires, “information” includes accounts, estimates and returns.”

“(3BA)

The Lands Tribunal for Scotland may also determine any appeal against thedecision of a valuation appeal committee not to refer to the Tribunal any appeal or complaint made to the committee and, where the Tribunal upholds such an appeal, the appeal or complaint made to the committee shall, for the purposes of this section, be regarded as having been referred by the committeeto the Tribunal for determination under subsection (3A) above.”

“7B Rateable value of certain buildings used for breeding or rearing horses.

(1)

This section applies to any lands and heritages the whole or any part of which consists of buildings which are—

(a)

used for the breeding and rearing of horses or for either of those purposes; and

(b)

occupied together with any agricultural land or agricultural building.

(2)

The rateable value of any lands and heritages to which this section applies shall be taken to be the amount determined under section 6 of this Act less whichever is the smaller of the following amounts—

(a)

such amount as the Secretary of State may by order specify for the purposes of this section;

(b)

the amount which but for this section would be determined under that section in respect of so much of the lands and heritages as consists of buildings so used and occupied.

(3)

An order under subsection (2) of this section shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(4)

In this section—

“agricultural land” means any land of more than two hectares which is agricultural lands and heritages within the meaning of subsection (2) of section 7 of this Act and is not land used exclusively for the pasturing of horses;

“agricultural building” has the same meaning as in that subsection; and

“horses” has the same meaning as in section 6(4) of the Riding Establishments Act 1964.”

“(8C)

For the purposes of subsection (8B) above, cases may be defined, described or classified by reference to such factors as the Secretary of State thinks fit.

(8D)

Without prejudice to the generality of subsection (8C) above, a case may be defined, described or classified by reference to one or more of the following factors—

(a)

the physical characteristics of lands and heritages;

(b)

the fact that lands and heritages are unoccupied or are occupied for purposes prescribed by the regulations or by persons of descriptions so prescribed.”

“(6)

Regulations under sub-paragraph (5) above may provide that, in the circumstances set out in the regulations, a certificate given for the purposes of sub-paragraph (1)(c) above shall continue to have effect for the purposes of this paragraph notwithstanding that the definition of severe mental impairment upon which the certificate proceeds has been substituted by the regulations.

(7)

Regulations under sub-paragraph (5) above made in respect of the financial year 1989-90 may provide that a person—

(a)

who was not within the old definition of severely mentally impaired but who, being within the new definition of that expression, is exempt; and

(b)

in respect of whom such conditions as are prescribed are fulfilled

may be treated as having been exempt as from such date prior to the coming into force of the regulations as may be provided for in the regulations.

(8)

In sub-paragraph (7) above, the “old” definition is the definitionin force immediately before the coming into force of regulations under sub-paragraph (5) above and the “new” definition is the definition being substituted for the old definition by regulations under that sub-paragraph.”

“5

A person is exempt if—

(a)

another person is entitled to child benefit in respect of him; or

(b)

a person would be entitled to child benefit in respect of him but for paragraph 1(b) or (c) of Schedule 1 to the Child Benefit Act 1975.”

“6A

(1)

A person is exempt if—

(a)

he is aged under 20;

(b)

he is undertaking a qualifying course of education; and

(c)

the course is not undertaken in consequence of an office or employment held by the person.

(2)

For the purposes of this paragraph, a person shall be treated as undertaking a qualifying course of education if (and only if) he fulfils such conditions as may be prescribed.”

“(1A)

The sheriff may, in considering an appeal under this Act, hear and receive evidence.

This subsection is without prejudice to—

(a)

any other enactment, or

(b)

any rule of law,

relating to the hearing or receiving of evidence in summary applications.”.

“20C Registration officer: provision of information to Secretary of State.

(1)

Subsection (2) below applies where—

(a)

the Secretary of State serves a notice on the registration officer requiring him to supply to the Secretary of State information specified in the notice;

(b)

the information is in the possession or control of the registration officer and was obtained by him for the purpose of carrying out his functions under this Act; and

(c)

the information is not personal information.

(2)

The registration officer shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.

(3)

Regulations under this section may include provision that the registration officer may—

(a)

supply relevant information to any person who requests it;

(b)

charge a prescribed fee for supplying the information.

(4)

Information is relevant information if—

(a)

it was obtained by the registration officer for the purpose of carrying out his functions under this Act; and

(b)

it is not personal information.

(5)

Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.”

“1

(1)

The local authorities to which revenue support grant is payable in respect of a financial year shall be such local authorities as are specified by order made by the Secretary of State.

(2)

The amount of revenue support grant payable in respect of a financial yeart o a local authority so specified shall be such amount as is determined in relation to the local authority by order made by the Secretary of State.

(3)

The Secretary of State may at any time by order amend or revoke any order made under this paragraph and any amount of revenue support grant which has been paid and which, in consequence of anything done under this paragraph, falls to be repaid may be recovered by the Secretary of State whenever and however he thinks fit.

2

(1)

An order under paragraph 1 above shall be made only with the consent of the Treasury.

(2)

Before making an order under paragraph 1 above the Secretary of State shall consult such associations of local authorities as appear to him to be appropriate.

(3)

An order under paragraph 1 above together with a report of the considerations which led to its provisions shall be laid before the Commons House of Parliament but shall have no effect until approved by a resolution of that House.”