[63I Liability to non-domestic rating: local lists]
Local Government Finance Act 1988 (1988 c 41) | Legislation

[63I  Liability to non-domestic rating: local lists]

[(1)     Subsections (2) to (5) apply if, in connection with a billing authority in Wales' local non-domestic rating list, an artificial non-domestic rating avoidance arrangement has been made.

(2)     The billing authority must, from the relevant date—

(a)     treat the ratepayer as liable under section 43 or 45 to pay the

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