54 Central rating: liability [and reliefs]
Local Government Finance Act 1988 (1988 c 41) | Legislation

54  Central rating: liability [and reliefs]

(1)     A person (the ratepayer) shall be subject to a non-domestic rate in respect of a chargeable financial year if for any day in the year his name is shown in a central non-domestic rating list in force for the year.

(2)     In such a case the ratepayer shall be liable

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