Local Government Finance Act 1988

46 Unoccupied hereditaments: supplementary.E+W

(1)This section applies for the purposes of section 45 above.

(2)A is the rateable value shown for the day under section 42(4) above as regards the hereditament . . . F1

(3)Subject to subsection (4) below, B is the non-domestic rating multiplier for the financial year.

(4)Where the [F2billing authority] is a special authority, B is the authority’s non-domestic rating multiplier for the financial year.

(5)C is the number of days in the financial year.

Textual Amendments

F2Words in s. 46(4) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para.64 (with s. 118(1)(2)(4))