The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009

Application, citation, commencement and interpretationE+W

This section has no associated Explanatory Memorandum

1.—(1) These Regulations, which apply to England only, may be cited as the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009 and shall come into force on the day after the day on which they are made.

(2) In these Regulations—

“the Act” means the Local Government Finance Act 1988;

“the Appeals Regulations” means the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009(1);

“altered hereditament” has the meaning given by paragraph 1 of Schedule 1 to these Regulations;

“appropriate valuation officer”—

(a)

in relation to a hereditament in respect of which regulations under section 53(1) of the Act (contents of central lists) are in force, means the central valuation officer;

(b)

in relation to any other hereditament, means the valuation officer maintaining a local list in which the hereditament is, or would be, shown;

“central list” means the list compiled and maintained in accordance with section 52 of the Act;

“creation day” has the meaning given by paragraph 1 of Schedule 2;

“defined hereditament” has the meaning given by regulation 3;

“designated person” means a person designated under section 53(1) of the Act;

“local list” means a list compiled and maintained in accordance with section 41 of the Act;

“material change of circumstances”, in relation to a hereditament, means a change in any of the matters mentioned in paragraph 2(7) of Schedule 6 to the Act;

“relevant day” has the meaning given by regulation 2(2);

“relevant factor” means—

(c)

any matter mentioned in paragraph 2(7) of Schedule 6 to the Act, or

(d)

the extent to which a hereditament is exempt from non-domestic rating;

“relevant period” has the meaning given by regulation 2(1); and

“relevant year” has the meaning given by regulation 2(3).

(3) References in these Regulations to the hereditament of a designated person are references to any hereditament or, as the case may be, description or class of hereditaments prescribed under section 53(1) of the Act as respects that designated person.

Commencement Information

I1Reg. 1 in force at 17.12.2009, see reg. 1(1)