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Local Government Finance Act 1988

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[F12(1)As regards a transitional day a hereditament is a defined hereditament if the first and second conditions are fulfilled; but this is subject to sub-paragraphs (4) and (5) below.E+W

(2)The first condition is that the hereditament is shown for 31 March 1990 in a valuation list maintained under Part V of the 1967 Act.

(3)The second condition is that the hereditament is shown in a local non-domestic rating list, and a rateable value is shown in the list for the hereditament, for—

(a)1 April 1990,

(b)the transitional day (if different from 1 April 1990), and

(c)each day (if any) falling after 1 April 1990 and before the transitional day.

(4)If the hereditament is not a right falling within section 64(2) above, the hereditament is not a defined hereditament as regards the transitional day unless the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990 is £500 or more.

(5)If the hereditament is one falling within sub-paragraph (8) below, the hereditament is not a defined hereditament as regards the transitional day unless a person who is a qualifying person in relation to the hereditament as regards that day is also a person to whom sub-paragraph (6) or (7) below applies.

(6)This sub-paragraph applies to a person if—

(a)he occupied all or part of the hereditament on 31 March 1990, and

(b)he has been a qualifying person in relation to the hereditament as regards each day (if any) falling after 31 March 1990 and before the transitional day.

(7)This sub-paragraph applies to a person if—

(a)he was the owner of the whole of the hereditament on 31 March 1990,

(b)none of the hereditament was occupied on 31 March 1990,

(c)he occupied all or part of the hereditament on at least one day in the period beginning with 1 April 1988 and ending with 30 March 1990, and

(d)he has been a qualifying person in relation to the hereditament as regards each day which falls before the transitional day and falls after the last (or only) day in the period mentioned in paragraph (c) above on which he occupied all or part of the hereditament.

(8)A hereditament falls within this sub-paragraph if, assuming it to be a defined hereditament as regards 1 April 1990, paragraph 9 below would apply to the hereditament for that day by virtue of paragraph 7 below.

(9)For the purposes of this paragraph a person is a qualifying person in relation to a hereditament as regards a day if—

(a)he occupies all or part of the hereditament on that day, or

(b)where none of the hereditament is occupied on that day, he is the owner of the whole of the hereditament on that day.]

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Modifications etc. (not altering text)

C1Sch. 7A para. 2 modified (16.7.1992) by 1992 c. 46, s.1 (with s. 8(1)); S.I. 1992/1642, art.2

C2Sch. 7A para. 2(2) modified by S.I. 1990/608, reg. 6(4)(a)(5)(a)

C3Sch. 7A para. 2(3) modified by S.I. 1990/608, reg. 6(4)(b)(5)(b)

C4Sch. 7A para. 2(4) modified by S.I. 1990/608, reg. 8(9)

C5Sch. 7A para. 2(6) modified by S.I. 1990/608, reg. 6(4)(c)(5)(c)

C6Sch. 7A para. 2(6) extended by S.I. 1990/608, reg. 10

C7Sch. 7A para. 2(6)(b) modified by S.I. 1990/2329, reg. 3(1)

C8Sch. 7A para. 2(7) modified by S.I. 1990/608, reg. 6(4)(c)(5)(c)

C9Sch. 7A para. 2(7) extended by S.I. 1990/608, reg. 10

C10Sch. 7A para. 2(7)(d) modified by S.I. 1990/2329, reg. 3(1)

C11Sch. 7A para. 2(9) extended by S.I. 1990/608, reg. 10

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