- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
2. Where on any land there are two or more moorings which–
(a)are owned(1)by the same person,
(b)are not domestic property, and
(c)are separately occupied, or available for separate occupation, by persons other than that person,
a valuation officer may determine that, for the purposes of the compilation or alteration of a local non-domestic rating list, all or any of the moorings, or all or any of them together with any adjacent moorings or land owned and occupied by that person, shall be treated as one hereditament.
See the definition in subsection (12) of section 64 of the Local Government Finance Act 1988. Subsection (12) is inserted by the Local Government Finance Act 1992, Schedule 10, paragraph 2.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: