Liability to business rate supplements

Regulations to deal with joint ownership, joint occupation or death
17
1
Regulations may make provision for cases where a hereditament is owned or occupied by more than one person at a particular time.
2
Regulations under subsection (1)—
a
may include such provision for the purposes of this Act as may be included in regulations under section 50 of the 1988 Act (cases of joint ownership or occupation) for the purposes of that Act;
b
may amend, or apply (with or without modifications), a provision of regulations made under that section.
3
Regulations may make provision for cases where a person who has died was (or is alleged to have been) subject to a BRS.
4
Regulations under subsection (3)—
a
may include such provision for the purposes of this Act as may be included in regulations under section 63 of the 1988 Act (cases of death) for the purposes of that Act;
b
may amend, or apply (with or without modifications), any provision of regulations made under that section.
S. 17 in force at 19.8.2009 for E. by S.I. 2009/2202, art. 2