The Non-Domestic Rating (Transitional Period) Regulations 1990

Statutory transfers of hereditaments

11.—(1) This regulation applies where–

(a) a hereditament which is vested in a local authority (“a transferor”) vests in another local authority in consequence of any transfer or reorganisation of the functions of local authorities or any change in local authority boundaries, or

(b) a hereditament which is vested in or occupied by a former governing body within the meaning of section 74 of the Education Reform Act 1988(1) or a local authority (“a transferor”) vests in the governing body of a grant-maintained school under that section.

(2) Where this regulation applies, in the application of Schedule 7A after the transfer any period during which a transferor occupied all or part of the hereditament or owned it shall, for the purposes of paragraph 2(5) to (9) of that Schedule, be treated as a period during which the other local authority mentioned in paragraph (1)(a) or governing body of a grant-maintained school mentioned in paragraph (1)(b) occupied all or part of it or owned it (as the case may be).

(3) In this regulation “local authority” means a local authority within the meaning of the Local Government Act 1972(2), the Inner London Education Authority, the Common Council, the Council of the Isles of Scilly and a residuary body within the meaning of the Local Government Act 1985(3); and references to the governing body of a grant-maintained school include references (so far as relevant) to its first governors.

(1)

1988 c. 40.

(2)

1972 c. 70.

(3)

1985 c. 51; see section 105(1).