67 Interpretation: other provisions
Local Government Finance Act 1988 (1988 c 41) | Legislation

67  Interpretation: other provisions

(1)     Unless the context otherwise requires, references to lists are to local and central non-domestic rating lists.

[(1A)     Unless the context otherwise requires, references to ratepayers are to ratepayers within the meaning of section 43, 45 or 54 (as the case may be).]

(2)     Unless the context otherwise requires, references to valuation officers are to valuation officers for [billing authorities] and the central valuation officer.

(3)     A right or other property is a hereditament on a particular day if (and only if) it is a hereditament immediately before the day ends.

(4)     A hereditament is relevant, non-domestic, composite, unoccupied or wholly or partly occupied on a particular day if (and only if) it is relevant, non-domestic, composite, unoccupied or wholly or partly occupied (as the case may be) immediately before the day ends.

(5)     For the purpose of deciding the extent (if any) to which a hereditament consists of domestic property on a particular day, or is exempt from local non-domestic rating on a particular day, [or is a Crown hereditament on a particular day,] the state of affairs existing immediately before the day ends shall be treated as having existed throughout

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