(1)Section 66 of the LGFA 1988 (domestic property) is amended as follows.
(2)After subsection (2BB) insert—
“(2BC)For the purposes of subsection (2B) the relevant person is—
(a)where the building or self-contained part is not subject as a whole to a relevant leasehold interest, the person having the freehold interest in the whole of the building or self-contained part; and
(b)in any other case, any person having a relevant leasehold interest in the building or self-contained part which is not subject (as a whole) to a single relevant leasehold interest inferior to that interest.”
(3)In subsection (2C) omit “subsection (2B) and”.
(4)This section has effect in relation to liability to a non-domestic rate for the financial year beginning with 1 April 2013 and subsequent financial years.