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SCHEDULES

SCHEDULE 5Local Government Finance Act 1988: Amendments

Non-domestic rating

33In section 64 (hereditaments) the following subsections shall be inserted after subsection (7)—

(7A)The Secretary of State may by order provide that subsection (6) above shall also apply in relation to any hereditament of a prescribed class.

(7B)For the purposes of subsection (7A) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.

(7C)Without prejudice to the generality of subsection (7B) above, a class may be prescribed by reference to one or more of the following factors—

(a)the physical characteristics of hereditaments;

(b)the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.

(7D)A hereditament is a Crown hereditament if—

(a)it is occupied by or on behalf of the Crown for public purposes,

(b)though unoccupied, it appears that it will be occupied by or on behalf of the Crown for public purposes when next in occupation, or

(c)it is provided and maintained by an authority mentioned in subsection (7) above for purposes connected with the administration of justice, police purposes or other Crown purposes.