The Non-Domestic Rating (Transitional Period) (Amendment) (England) Regulations 2003
Citation, application and commencement1.
These Regulations, which apply in England only, may be cited as the Non-Domestic Rating (Transitional Period) (Amendment) (England) Regulations 2003 and shall come into force on 1st November 2003.
Certificates2.
(1)
(2)
“(2B)
Subject to paragraph (2C), from the day after the coming into force of the Non-Domestic Rating (Transitional Period) (Amendment) (England) Regulations 2003 paragraphs (1) to (1B) above shall cease to apply.
(2C)
The duty to certify under paragraph (1) or (1A) shall continue to apply where—
(a)
the circumstances calling for the certification come to the attention of the appropriate valuation officer (or as the case may be, the central valuation officer); or
(b)
by reason of a decision of a valuation tribunal, the appropriate valuation officer or, as the case may be, the central valuation officer forms the opinion referred to in paragraph (1A),
prior to the date of the coming into force of the Non-Domestic Rating (Transitional Period) (Amendment) (England) Regulations 2003.”.
Revocation and savings3.
(1)
Subject to paragraph (2), the following are revoked—
(a)
(b)
(2)
The regulations mentioned in paragraph (1) shall continue to have effect in relation to appeals under regulation 30 of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 in respect of certificates issued prior to the coming into force of these Regulations.
Signed by authority of the First Secretary of State
For the period 1st April 1990 to 31st March 1995 transitional relief from rates was provided under section 57, Schedule 7A to the Local Government Finance Act 1988 and the Non-Domestic Rating (Transitional Period) Regulations 1990. These regulations end the valuation officer’s duty to certify rateable values in relation to this transitional relief scheme and make consequential amendments and transitional provisions in relation thereto.