52 Central rating lists [for England]
Local Government Finance Act 1988 (1988 c 41) | Legislation

Central rating

52  Central rating lists [for England]

(1)     In accordance with this Part the central valuation officer shall compile, and then maintain, lists [for England] (to be called central non-domestic rating lists).

(2)     A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards[. . .].

[(2A)     [But]—

(a)     subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in

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