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Statutory Instruments

1993 No. 542

RATING AND VALUATION

The Non-Domestic Rating (Definition of Domestic Property) Order 1993

Made

8th March 1993

Laid before Parliament

11th March 1993

Coming into force

1st April 1993

The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by section 66(9) of the Local Government Finance Act 1988(1), and of all other powers enabling them in that behalf, hereby make the following Order:

Citation and commencement

1.  This Order may be cited as the Non-Domestic Rating (Definition of Domestic Property) Order 1993 and shall come into force on 1st April 1993.

Definition of domestic property

2.  Section 66 of the Local Government Finance Act 1988(2) shall be amended—

(a)in subsection (1), by the substitution for the words “Subject to subsections (2) and (2B) below” of the words “Subject to subsections (2), (2B) and (2E) below”; and

(b)after subsection (2D), by the insertion of the following subsection—

(2E) Property is not domestic property if it is timeshare accommodation within the meaning of the Timeshare Act 1992.(3).

Michael Howard

Secretary of State for the Environment

5th March 1993

David Hunt

Secretary of State for Wales

8th March 1993

Explanatory Note

(This note is not part of the Order)

This Order amends, with effect from 1st April 1993, section 66 of the Local Government Finance Act 1988 which defines domestic property for the purposes of Part III (non-domestic rating) of that Act.

The definition of domestic property is amended to exclude timeshare accommodation.

(2)

In Section 66, subsection (1) was amended, subsection (2) substituted, and subsections (2A) to (2D) and (8A) inserted, by S.I. 1990/162. Subsection (2A) was substituted, and subsection (2D) amended, by S.I. 1991/474. Subsection (3) was amended, and subsections (6) and (8) repealed, by section 1 of the Caravans (Standard Community Charge and Rating) Act 1991 (c. 2). Words in subsections (2D), (3) and (4) were repealed by paragraph 70 of Schedule 13 to the Local Government Finance Act 1992 (c. 14).