45 Unoccupied hereditaments: liability [and reliefs]
Local Government Finance Act 1988 (1988 c 41) | Legislation

45  Unoccupied 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 none of the hereditament is occupied,

(b)     on the day the ratepayer is the owner of the whole of the hereditament,

(c)     the hereditament is shown for the day

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