The Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1994

Amendments to regulation 15

3.—(1) Regulation 15 of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 shall be amended in accordance with the following paragraphs.

(2) After paragraph (1)(c), insert—

• “or

  (d)

  an alteration to which paragraph (3E) applies (a “relevant alteration”),”.

(3) In paragraph (3)—

(a) in sub-paragraph (a), substitute “paragraph (1), (2) or (3A)” for “paragraph (1) or (2)”; and

(b) in sub-paragraph (b)—

(i) substitute “six months” for “six weeks”; and

(ii) substitute “paragraph (1), (2) or (3A), as the case may be,” for “paragraph (1) or, as the case may be, paragraph (2)”.

(4) After paragraph (3), insert—

“(3A) Subject to paragraphs (3B) and (3C), where a relevant alteration is made in connection with a hereditament in relation to which one or more previous alterations have had effect from 1st April 1991 in accordance with the former regulation 6, paragraph (2) or this paragraph, or from 1st April 1992 in accordance with the former paragraph (1) or this paragraph, the relevant alteration shall have effect from the later of—

(a) the day determined in accordance with regulation 13; and

(b) 1st April 1992, or, if there has been no previous alteration made other than in accordance with the former regulation 6, paragraph (2) or this paragraph, 1st April 1991.

(3B) Where, by virtue of paragraph (3A), a relevant alteration has effect from 1st April 1991 and an alteration pursuant to paragraph (3) or regulation 16 is subsequently made to each of the previous alterations referred to in paragraph (3A) which had effect from 1st April 1991, the relevant alteration shall have effect from the day that would have been determined in accordance with regulation 13 if paragraph (3A) had not applied; and the valuation officer shall alter the list accordingly.

(3C) Where, by virtue of paragraph (3A), a relevant alteration has effect from 1st April 1992 and an alteration in pursuance of paragraph (3) or regulation 16 is subsequently made to each of the previous alterations referred to in paragraph (3A) which had effect from 1st April 1992, the relevant alteration shall have effect from the day which would have been determined in accordance with regulation 13 if paragraph (3A) had not applied; and the valuation officer shall alter the list accordingly.

(3D) In paragraph (3A), “the former paragraph (1)” means paragraph (1) of this regulation before the amendment made by regulation 3 of the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1994.

(3E) This paragraph applies to an alteration made—

(a) so as—

(i) to reduce the rateable value shown in a list for a hereditament; or

(ii) to show in a list a hereditament which has come into existence by virtue of the matters referred to in sub-paragraph (a), (b) or (c) of regulation 13(9) at any time before or after the list was compiled; or

(iii) to delete from a list a hereditament which has not existed or which, whether by virtue of the matters referred to in sub-paragraph (a), (b) or (c) of regulation 13(9) or otherwise, has ceased to exist at any time before or after the list was compiled; or

(iv) to reflect a change in the area of an authority at any time before or after a list was compiled; or

(b) in consequence of a hereditament being or not being required to be shown in a central non-domestic rating list.”.