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The Non-Domestic Rating (Unoccupied Property) (Wales) Regulations 2008
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Hereditaments not previously occupied
6. For the purposes of regulation 4(a) and (b), a hereditament which has not previously been occupied is to be treated as becoming unoccupied—
(a)on the day determined under paragraph 8 of Schedule 1 to the General Rate Act 1967(1), or on the day determined under Schedule 4A to the Act(2), whichever day first occurs; or
(b)where paragraph (a) does not apply, on the day for which the hereditament is first shown in a local rating list.
(1)
(2)
Schedule 4A was inserted by paragraph 36 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42).
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