In these Regulations —

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

• “appeal” means an appeal under —

  1. a

     regulation 8 or 13;

  2. b

     paragraph 4 of Schedule 4A3 to the Act as it applies for the purposes of Part 3 of the Act (in these Regulations called an “appeal against a completion notice”); or

  3. c

     paragraph 5C of Schedule 9 to the Act (in these Regulations called an “appeal against imposition of a penalty”);

• “authority” means a billing authority;

• “clerk”, in relation to an appeal, means the clerk of the relevant valuation tribunal;

• “completion notice” means a notice under paragraph 1 of Schedule 4A to the Act as it applies for the purposes of Part 3 of the Act (non-domestic rating), which states the completion day as 1 April 2005 or later;

• “interested person” means —

  1. a

     in relation to a hereditament which forms part of the Crown Estate and is held by the Crown Estate Commissioners under their management within the meaning of section 1 of the Crown Estate Act 19614, the Crown Estate Commissioners,

  2. b

     in relation to any other hereditament,

     1. i

        the occupier;

     2. ii

        any other person (other than a mortgagee not in possession) having in any part of the hereditament either a legal estate, or an equitable interest such as would entitle them (after the cessation of any prior interest) to possession of the hereditament or any part of it; and

     3. iii

        any person having a qualifying connection with any person described in sub-paragraph (i) or (ii);

• “National Assembly” means the National Assembly for Wales;

• “proposal” means a proposal for the alteration of a local non-domestic rating list or the central non-domestic rating list;

• “proposer” means the person making a proposal;

• “qualifying connection” has the meaning given in paragraph (2);

• “ratepayer”, in relation to a hereditament, means the occupier or, if the hereditament is unoccupied, the owner;

• “relevant authority”, in relation to a hereditament, means the authority in whose area the hereditament is situated;

• “subsidiary”, “company” and “holding company” have the same meanings as in sections 736 and 736A of the Companies Act 19855;

• “the relevant valuation tribunal”, in relation to a proposal or appeal and subject to regulation 22, means the valuation tribunal established by regulations under Schedule 11 to the Act for the area in which is situated the hereditament to which the proposal or appeal, as the case may be, relates; and

• “valuation tribunal” means the members of a valuation tribunal convened in accordance with Part 5 for the purpose of disposing of an appeal under these Regulations.