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1.—(1) These Regulations may be cited as the Non-Domestic Rating (Transitional Period) Regulations 1990 and shall come into force for the purposes of regulation 17 on 16th March 1990, and for all other purposes on 31st March 1990.
(2) In these Regulations–
“the 1967 Act” means the General Rate Act 1967(1);
“the 1988 Act” means the Local Government Finance Act 1988;
“the 1989 Order” means the Non-Domestic Rating (Transitional Period) (Appropriate Fraction) Order 1989(2);
“the appropriate valuation officer”–
with respect to a hereditament in relation to which regulations under section 53(1) of the 1988 Act(3) are not in force, means the valuation officer maintaining the local non-domestic rating list in which the hereditament is (or, as the context requires, would be) shown; or
with respect to a hereditament in relation to which such regulations are in force, means the central valuation officer;
“mine properties” has the same meaning as in the National Coal Board (Rateable Values) Order 1977(4);
“old list” means a valuation list maintained under Part V of the 1967 Act;
“opencast land” means land used for the purpose of extracting coal by opencast operations; and
“Schedule 7A” means Schedule 7A to the 1988 Act.
(3) A hereditament is composite or all or a part of it is exempt or consists of domestic property on 31st March 1990 for the purposes of regulations 2(2) and 9(1) and (4)(a) if it would be shown as composite in a local non-domestic rating list, or (as the case may be) it or the part of it would be treated as exempt from local non-domestic rating or as consisting of domestic property, if such lists had to be compiled on that day.
S.I. 1989/2476.
Section 53 was amended by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 29.
S.I. 1977/2083.
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