In these Regulations—

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

• “the Appeals Procedure Regulations” means the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 20092;

• “appropriate valuation officer”—

  1. 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;

  2. 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 the Schedule;

• “defined hereditament” has the meaning given by regulation 5;

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

• F1...

• F2...

• “list” means a local list or the central list;

• “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 4(2);

• “relevant factor” means—

  1. a

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

  2. b

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

• “relevant period” has the meaning given by regulation 4(1); and

• “relevant year” has the meaning given by regulation 4(3).

Subject to paragraph (4), a reference in these Regulations to the rateable value shown, or which would have been shown, in a list for a hereditament or against the name of a designated person for any day is taken to be a reference to the value found by applying the definition of “A” in paragraph 10(2) of Schedule 4ZA or paragraph 6(2) of Schedule 5A to the Act (as the case may be).