SCHEDULEAMENDMENTS
The Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 19902
In regulation 3 (joint owners and occupiers) of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 19904—
a
in paragraph (2)(a) after “47(1)(a)” insert “, 57A(3)(a)”; and
b
for paragraph (7) substitute—
7
For the purposes of any time to which paragraph (2)(b) applies—
a
the requirement in section 43(6)(a), 45A(2)(a) and 47(2)(a) of the Act that the ratepayer should be a charity or trustees for a charity is met if one or more of the owners or occupiers jointly and severally liable is a charity or (as the case may be) some or all of them are trustees for a charity; and
b
the requirement in section 43(6)(b), 45A(3)(a) and 47(2)(ba) of the Act that the ratepayer should be a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) is met if one or more of the owners or occupiers jointly and severally liable is such a club.