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2. In these Regulations—
“the Act” means the Local Government Finance Act 1988;
“appropriate valuation officer”—
in relation to a hereditament in respect of which regulations under section 53(1) of the Act (contents of central lists)(1) are in force, means the central valuation officer;
in relation to any other hereditament, means the valuation officer compiling or maintaining a local non-domestic rating list(2) in which the hereditament is shown;
“company” has the meaning given by section 1(1) of the Companies Act 2006(3);
“holding company” and “subsidiary” have the meanings given by section 1159 of the Companies Act 2006;
“new hereditament” means a hereditament which comes into existence because—
property previously rated as a single hereditament becomes liable to be rated in parts;
property previously rated in parts becomes liable to be rated as a single hereditament;
a hereditament or any part of a hereditament becomes part of a different hereditament;
“qualifying improvement works” has the meaning given by regulation 4;
“qualifying period”, in relation to a hereditament, means the period mentioned in paragraph 3(1)(a) of Schedule 4ZA or in paragraph 3(2) of Schedule 5A to the Act;
“relevant certificate” means a certificate issued under regulation 5;
“relevant predecessor hereditament”, in relation to a new hereditament, means a hereditament in relation to which the qualifying improvement works were commenced or which includes land which formed part of that hereditament.
Section 53(1) was amended with retrospective effect by section 139 of, and paragraph 29 of Schedule 5 to, the Local Government and Housing Act 1989 (c. 42). The Central Rating List (England) Regulations 2005 (S.I. 2005/551) were made under section 53(1).
See section 41(1) of the Local Government Finance Act 1988 (c. 41) for the meaning of “local non-domestic rating list”.
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