xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 5Local Government Finance Act 1988: Amendments

Non-domestic rating

29(1)Section 53 (contents of central lists) shall be amended as follows.

(2)In subsection (1) for “a description” there shall be substituted “one or more descriptions”.

(3)In subsection (2)(b) for “the” there shall be substituted “any”.

(4)For subsection (4) there shall be substituted the following subsections—

(4)Where regulations are for the time being in force under this section prescribing a description of non-domestic hereditament in relation to a person designated in the regulations (“the previously designated person”), amending regulations altering the designated person in relation to whom that description of hereditament is prescribed may have effect from a date earlier than that on which the amending regulations are made.

(4A)Where, by virtue of subsection (4) above, the designated person in relation to any description of non-domestic hereditament is changed from a date earlier than the making of the regulations,—

(a)any necessary alteration shall be made with effect from that date to a central non-domestic rating list on which any hereditament concerned is shown; and

(b)an order making the provision referred to in paragraph 3(2) of Schedule 6 below and specifying a description of hereditament by reference to the previously designated person shall be treated, with effect from that date, as referring to the person designated by the amending regulations.