SCHEDULES
SCHEDULE 5Local Government Finance Act 1988: Amendments
Non-domestic rating
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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.