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The Non-Domestic Rating (Material Day for List Alterations) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 556
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations relate to the alteration of non-domestic rating lists compiled and maintained under Part III of the Local Government Finance Act (“the 1988 Act”).
When determining the rateable value of non-domestic hereditaments with a view to altering such lists, certain matters (set out in paragraph 2(7) of Schedule 6 to the 1988 Act) are required to be taken to be as they are assumed to be on the material day.
These Regulations contain rules for determining the material day.
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