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(1)Regulations made by the Secretary of State may modify any order made under paragraph 3(1) of Schedule 6 to the M1Local Government Finance Act 1988 (special provision as to rateable value of non-domestic hereditament of prescribed class) as it applies for determining the rateable value at any time falling within the transitional period of any hereditament to which subsection (2) below applies.
(2)This subsection applies to a hereditament if it is one as regards which either the Port Authority or the company is under section 43 of that Act (liability to non-domestic rate in respect of occupied hereditaments) subject to a non-domestic rate in respect of a financial year falling within the transitional period.
(3)Regulations under this section may make different provision in relation to different hereditaments to which the regulations apply and in relation to different financial years, or different parts of any financial year, falling within the transitional period.
(4)In this section—
“financial year” means a period of twelve months beginning with 1st April;
“the transitional period” means—
where the transfer under section 22(8) above takes effect on 1st April in any year, the period comprising the financial year beginning with that date and the next succeeding financial year; or
in any other case, the period comprising the financial year beginning last before the date on which that transfer takes effect and the two next succeeding financial years;
and section 64 of that Act (hereditaments) and any regulations made under that section shall apply for the purposes of this section as they apply for the purposes of Part III of that Act.
Subordinate Legislation Made
P1S. 29(1)(3): s. 29(1)(3) power exercised (20.12.1991) by S.I.1991/2906.
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