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The Non-Domestic Rating (Cancellation of Backdated Liabilities) Regulations 2012
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- UK Statutory Instruments
- 2012 No. 537
- Regulation 4
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The qualifying hereditament
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4.—(1) A hereditament is a qualifying hereditament if it meets the following conditions.
(2) The first condition is that the hereditament has been entered onto a list compiled on 1st April 2005 as a result of a relevant list alteration to a hereditament which was shown on that list.
(3) The second condition is that the period beginning with the effective date of the relevant list alteration and ending with the alteration date of the relevant list alteration is equal to or exceeds 33 months.
(4) The third condition is that the ratepayer in respect of the hereditament immediately after the date of the relevant list alteration was not, immediately before the date of the relevant list alteration, subject to a non-domestic rate under section 43 or 45 of the 1988 Act in respect of the hereditament referred to in regulation 6(7) or any predecessor hereditament to that hereditament.
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