PART IV RATING

14 Non-Domestic Rating: local rating list of an old authority
1 The local non-domestic rating list, or the relevant part of such a list, compiled on 1 April 1990 and maintained in accordance with Part III of the Local Government Finance Act 1988 for an old authority shall on and after 1 April 1996 be a local non-domestic rating list, or part of such a list, of the successor rating authority as if it had been compiled on 1 April 1990 and maintained for the successor rating authority.
1988 c. 41.
2 For the purposes of paragraph (1), the relevant part of a list compiled for an old authority is that part which shows hereditaments situated in the area of the succesor rating authority.
3 In this article, “the successor rating authority” has the same meaning as “the successor authority” in section 53(2) of the 1994 Act.