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In Schedule 7A (non-domestic rating: 1990 to 1995) to the M1Local Government Finance Act 1988 (“the 1988 Act”), paragraph 2 (definitions) shall have effect in relation to transitional days falling after 10th March 1992 as if—
(a)in sub-paragraph (5), for the words from “who is” to the end there were substituted the words “ who was a qualifying person in relation to the hereditament as regards 10 March 1992 was also a person to whom sub-paragraph (6) or (7) below applied ”; and
(b)in sub-paragraphs (6) and (7), for the words “the transitional day” there were substituted the words “ 10 March 1992 ”.
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