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The Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (Wales) Regulations 2002

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Time from which alteration is to have effect: general

5.  (1)  After regulation 13A(4), insert—

(4A) An alteration made to show in or, as the case may be, to delete from a list any hereditament which, before the list was compiled, came into existence or ceased to exist as a consequence of—

(a)property previously rated as a single hereditament becoming liable to be rated in parts, or

(b)property previously rated in parts becoming liable to be rated as a single hereditament, or

(c)any part of a hereditament becoming part of a different hereditament,

shall have effect from the day the list was compiled.

(2) In regulation 13A(13)—

(a)for “an alteration made” substitute “where an alteration is made”;

(b)for “shall have effect” substitute “then”; and

(c)for sub-paragraph (a), substitute the following—

(a)where the alteration is made in pursuance of a proposal, it shall have effect as follows—

(i)if the proposal is served on the valuation officer within 6 months of the date of the previous alteration, from the date on which the previous alteration fell to have effect;

(ii)if the proposal is served on the valuation officer after 6 months from the date of the previous alteration but on or before 30th September 2002, from the date on which the previous alteration fell to have effect or 1st April 2001 whichever is the later;

(iii)if the proposal is served on the valuation officer after 6 months from the date of the previous alteration and after 30th September 2002, from the date on which the previous alteration fell to have effect or the first day of the financial year in which the proposal is served, whichever is the later; or;

(d)in sub-paragraph (b), for “in any other case, from that day” substitute “where the alteration is not made in pursuance of a proposal, the alteration shall have effect from the date on which the previous alteration fell to have effect”.

(3) After paragraph (13), insert the following paragraph—

(13A) Subject to paragraph (14), an alteration made to correct an inaccuracy in a list (other than an alteration which falls to take effect as provided in the foregoing provisions of this regulation) shall have effect from the day on which the list became inaccurate..

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