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1(1)Section 44A of the Local Government Finance Act 1988 (c. 41) (partly occupied hereditaments) is amended as follows.
(2)In subsection (6) (cases in which unoccupied part not subject to charge), for paragraph (b) substitute—
“(b)the hereditament to which the apportionment relates—
(i)does not fall within a class prescribed under section 45(1)(d), or
(ii)would (if unoccupied) be zero-rated under section 45A.”.
(3)In subsection (8) (cases in which unoccupied part subject to lower rate of charge), for paragraph (b) substitute—
“(b)the hereditament to which the apportionment relates—
(i)falls within a class prescribed under section 45(1)(d), and
(ii)would (if unoccupied) not be zero-rated under section 45A, and
(c)an order under section 45(4A) is in force and has effect in relation to the hereditament.”.
(4)In subsection (9) (determination of amount of charge in cases within subsection (8)), in the subsection (2) substituted in section 43 of that Act, for paragraph (b) substitute—
“(b)such part of that rateable value as is assigned by the relevant apportionment to the unoccupied part of the hereditament, divided by the number prescribed by the order under section 45(4A) as it has effect in relation to the hereditament.”.
(5)After that subsection insert—
“(9A)In relation to a day to which neither subsection (7) nor subsection (9) applies, an apportionment under subsection (1) does not have any effect in relation to the chargeable amount.”.
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