43 Occupied hereditaments: liability [and reliefs]

43  Occupied hereditaments: liability [and reliefs]

(1)     A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year—

(a)     on the day the ratepayer is in occupation of all or part

Powered by Lexis+®

Popular documents