http://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/18/2015-04-01
Local Government Finance Act 1988
An Act to create community charges in favour of certain authorities, to create new rating systems, to provide for precepting by certain authorities and levying by certain bodies, to make provision about the payment of grants to certain authorities, to require certain authorities to maintain certain funds, to make provision about the capital expenditure and the administration of the financial affairs of certain authorities, to abolish existing rates, precepts and similar rights, to abolish rate support grants and supplementary grants for transport purposes, to make amendments as to rates and certain grants, to make certain amendments to the law of Scotland as regards community charges, rating and valuation, to provide for the establishment of valuation and community charge tribunals, and for connected purposes.
1988-07-29
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Statute Law Database
2024-06-17
Expert Participation
2015-04-01
Local Government Finance Act 1988
s. 52A
Non-Domestic Rating Act 2023
s. 8
s. 19(6)
Local Government Finance Act 1988
s. 54(7A)
Non-Domestic Rating Act 2023
Sch.
para. 34
s. 19(6)
Local Government Finance Act 1988
s. 63A(1A)
Non-Domestic Rating Act 2023
s. 12(1)
s. 19(4)(a)
Local Government Finance Act 1988
s. 63E
Non-Domestic Rating Act 2023
s. 12(2)
s. 19(4)(a)
Local Government Finance Act 1988
s. 67(8A)
(8B)
Non-Domestic Rating Act 2023
Sch.
para. 37(a)
s. 19(6)
Local Government Finance Act 1988
s. 143(9AZB)
Non-Domestic Rating Act 2023
Sch.
para. 39(a)
s. 19(4)(b)
Local Government Finance Act 1988
Sch. 5A
para. 8
Non-Domestic Rating Act 2023
Sch.
para. 38
s. 19(6)
Local Government Finance Act 1988
Sch. 9 para. 4B-4H and cross-heading
Non-Domestic Rating Act 2023
s. 13(2)
s. 19(4)(a)
Local Government Finance Act 1988
Sch. 9 para. 4I-4M and cross-heading
Non-Domestic Rating Act 2023
s. 13(3)
s. 19(6)
Local Government Finance Act 1988
Sch. 9 para. 5BA-5BC and cross-heading
Non-Domestic Rating Act 2023
s. 13(6)
s. 19(4)(a)
Local Government Finance Act 1988
Sch. 9 para. 5BD-5BF and cross-heading
Non-Domestic Rating Act 2023
s. 13(7)
s. 19(6)
Local Government Finance Act 1988
Sch. 9 para. 5CA and cross-heading
Non-Domestic Rating Act 2023
Sch.
para. 46
s. 19(4)(b)
Local Government Finance Act 1988
Sch. 9
para. 5CB
Non-Domestic Rating Act 2023
Sch.
para. 47
s. 19(6)
Local Government Finance Act 1988
Sch. 9
para. 5F(1A)
(1B)
Non-Domestic Rating Act 2023
Sch.
para. 49(c)
s. 19(4)(b)
Local Government Finance Act 1988
Sch. 9
para. 5F(A1)
Non-Domestic Rating Act 2023
Sch.
para. 49(a)
s. 19(6)
Local Government Finance Act 1988
Sch. 9
para. 5FA
Non-Domestic Rating Act 2023
Sch.
para. 50
s. 19(4)(b)
Local Government Finance Act 1988
Sch. 9
para. 5FB
Non-Domestic Rating Act 2023
Sch.
para. 51
s. 19(6)
Local Government Finance Act 1988
Sch. 9 para. 5ZA5ZB and cross-heading
Non-Domestic Rating Act 2023
s. 13(4)
s. 19(4)(a)
Local Government Finance Act 1988
Sch. 9 para. 5ZC-5ZF and cross-heading
Non-Domestic Rating Act 2023
s. 13(5)
s. 19(6)
Local Government Finance Act 1988
Sch. 9
para. 7B
Non-Domestic Rating Act 2023
s. 10
s. 19(4)(a)
SCHEDULES
SCHEDULE 5 Non-Domestic Rating: Exemption
Swinging moorings
18
A hereditament is exempt to the extent that it consists of a mooring which is used or intended to be used by a boat or ship and which is equipped only with a buoy attached to an anchor, weight or other device—
a
which rests on or in the bed of the sea or any river or other waters when in use, and
b
which is designed to be raised from that bed from time to time.