- Latest available (Revised)
- Point in Time (19/11/1997)
- Original (As enacted)
Point in time view as at 19/11/1997.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Local Government and Rating Act 1997. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
2E+WIn section 43 of the 1988 Act (occupied hereditaments: liability)—
(a)in subsection (4), for “subsection (5)” there is substituted “ subsections (5) and (6A) ”, and
(b)after subsection (6) there is inserted—
“(6A)Where subsection (6B) below applies, the chargeable amount for a chargeable day shall be calculated in accordance with the formula—
(6B)This subsection applies where—
(a)on the day concerned the hereditament is within a settlement identified in the billing authority’s rural settlement list for the chargeable financial year,
(b)the rateable value of the hereditament shown in the local non-domestic rating list at the beginning of that year is not more than any amount prescribed by the Secretary of State by order, and
(c)on the day concerned—
(i)the whole or part of the hereditament is used as a qualifying general store or qualifying post office, or
(ii)any conditions prescribed by the Secretary of State by order are satisfied;
and subsections (6C) to (6E) below apply for the purposes of this subsection.
(6C)A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if—
(a)a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and
(b)such a trade or business is not carried on in any other hereditament, or part of a hereditament, in the settlement concerned.
(6D)A hereditament, or part of a hereditament, is used as a qualifying post office on any day in a chargeable financial year if—
(a)it is used for the purposes of the Post Office (within the meaning of the Post Office Act 1953), and
(b)no other hereditament, or part of a hereditament, in the settlement concerned is so used.
(6E)Where a hereditament or part is used as a qualifying general store or qualifying post office on any day in a chargeable financial year, it is not to be treated as ceasing to be so used on any subsequent day in that year merely because the condition in subsection (6C)(b) or (6D)(b) above ceases to be satisfied”.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: