Interpretation
3.—(1) In these Regulations—
“the Act” means the Local Government Finance Act 1988;
“the Appeals Procedure Regulations” means the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009(1);
“altered hereditament” has the meaning given by paragraph 1 of Schedule 1 to these Regulations;
“appropriate valuation officer”—
in relation to a hereditament in respect of which regulations under section 53(1) of the Act (contents of central lists) are in force, means the central valuation officer;
in relation to any other hereditament, means the valuation officer maintaining a local list in which the hereditament is, or would be, shown;
“central list” means the list compiled and maintained in accordance with section 52 of the Act;
“creation day” has the meaning given by paragraph 1 of Schedule 2;
“defined hereditament” has the meaning given by regulation 5;
“designated person” means a person designated under section 53(1) of the Act;
“list” means a local list or the central list;
“local list” means a list compiled and maintained in accordance with section 41 of the Act;
“material change of circumstances”, in relation to a hereditament, means a change in any of the matters mentioned in paragraph 2(7) of Schedule 6 to the Act;
“relevant day” has the meaning given by regulation 4(2);
“relevant factor” means—
any matter mentioned in paragraph 2(7) of Schedule 6 to the Act, or
the extent to which a hereditament is exempt from non-domestic rating;
“relevant period” has the meaning given by regulation 4(1); and
“relevant year” has the meaning given by regulation 4(3).
(2) A reference in these Regulations to the rateable value shown in the central list for a defined hereditament for a relevant day is taken to be a reference to—
(a)if only one hereditament is shown in the central list for that day in relation to a designated person, the rateable value shown for that hereditament for that day;
(b)if more than one hereditament is shown in the central list for that day in relation to a designated person, the rateable value certified by the appropriate valuation officer under regulation 19 in relation to that hereditament.