http://www.legislation.gov.uk/ukpga/2003/26/section/65/2004-10-01Local Government Act 2003An Act to make provision about finance, and other provision, in connection with local and certain other authorities; to provide for changing the dates of local elections in 2004; to amend the Audit Commission Act 1998; and for connected purposes.texttext/xmlenStatute Law Database2024-06-14Expert Participation2004-10-01 Part 5 Non-domestic ratesTransitional relief651After section 57 of the 1988 Act (special provision for 1990-1995) there is inserted—Transitional provision for 2005 onwards: England57A1In relation to any relevant period the Secretary of State must make regulations under this section which apply in relation to England.2The regulations may contain such provisions as are mentioned in subsection (3) below in relation to any case where—aas regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 or 54 above, andbthe day falls within a prescribed relevant financial year.3The provisions are that—athe chargeable amount shall be such as is found in accordance with prescribed rules, andbsections 43(4) to (6E) and 44 above, sections 45(4) to (6) and 46 above, or section 54(4) to (7) above (as the case may be) shall not apply.4A chargeable amount found in accordance with rules prescribed under this section, and any calculation (or component of a calculation) used to find that amount, may be the same as or different from what it would be apart from the regulations.5Rules prescribed under this section may be framed by reference to such factors as the Secretary of State thinks fit.6Without prejudice to section 143(1) below, regulations under this section relating to a relevant period may contain different provisions for different relevant financial years.7Without prejudice to section 143(1) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.8Without prejudice to section 143(1) and (2) below, regulations under this section may include provision—aimposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;bas to appeals relating to things done or not done by such officers.9Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 January immediately preceding the year; but this is without prejudice to the power to amend or revoke.10In making regulations under this section 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 billing authorities by way of non-domestic rates as regards a particular relevant period is, after disregarding any adjustments made to take account of amounts being payable at times other than those at which they would have been payable apart from the regulations, the same as the aggregate amount which would be so payable apart from the regulations.11For the purposes of subsection (10) above, the Secretary of State may rely on his estimate of the aggregate amounts and adjustments mentioned in that subsection.12Once the actual aggregate amounts and adjustments for a particular relevant period are ascertained, the Secretary of State may amend regulations under this section in their application to a financial year which begins after the coming into force of the amending regulations and falls within the same or a later relevant period to reflect the extent to which the actual aggregate amounts and adjustments differ from his estimate of those amounts and adjustments.13For the purposes of this section—aa relevant period is a period of five years beginning on 1 April 2005 or on any 1 April after that date on which lists must be compiled;ba relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.2In section 58 of the 1988 Act (special provision for 1995 onwards) in subsection (1) (power to make regulations in relation to any relevant period) after “section” there is inserted “ which apply in relation to Wales ”.
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<Text>After section 57 of the 1988 Act (special provision for 1990-1995) there is inserted—</Text>
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<Text>In relation to any relevant period the Secretary of State must make regulations under this section which apply in relation to England.</Text>
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<Text>The provisions are that—</Text>
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<Text>Without prejudice to section 143(1) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.</Text>
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<Text>Without prejudice to section 143(1) and (2) below, regulations under this section may include provision—</Text>
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<Text>imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;</Text>
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<Text>Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 January immediately preceding the year; but this is without prejudice to the power to amend or revoke.</Text>
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<Text>In making regulations under this section 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 billing authorities by way of non-domestic rates as regards a particular relevant period is, after disregarding any adjustments made to take account of amounts being payable at times other than those at which they would have been payable apart from the regulations, the same as the aggregate amount which would be so payable apart from the regulations.</Text>
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<Text>Once the actual aggregate amounts and adjustments for a particular relevant period are ascertained, the Secretary of State may amend regulations under this section in their application to a financial year which begins after the coming into force of the amending regulations and falls within the same or a later relevant period to reflect the extent to which the actual aggregate amounts and adjustments differ from his estimate of those amounts and adjustments.</Text>
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In section 58 of the 1988 Act (special provision for 1995 onwards) in subsection (1) (power to make regulations in relation to any relevant period) after “section” there is inserted
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