[SCHEDULE 7A Non-Domestic Rating: 1990–95]
Local Government Finance Act 1988 (1988 c 41) | Legislation

[SCHEDULE 7A Non-Domestic Rating: 1990–95]

Section 57

[Definitions

1

(1)     The transitional period is the period consisting of the financial years beginning in 1990, 1991, 1992, 1993 and 1994.

(2)     A transitional day is a day falling in the transitional period.

2

(1)     As regards a transitional day a hereditament is a defined hereditament if the first and second conditions are fulfilled; but this is subject to sub-paragraphs (4) and (5) below.

(2)     The first condition is that the hereditament is shown for 31 March 1990 in a valuation list maintained under Part V of the 1967 Act.

(3)     The second condition is that the hereditament is shown in a local non-domestic rating list, and a rateable value is shown in the list for the hereditament, for—

(a)     1 April 1990,

(b)     the transitional day (if different from 1 April 1990), and

(c)     each day (if any) falling after 1 April 1990 and before the transitional day.

(4)     If the hereditament is not a right falling within section 64(2) above, the hereditament is not a defined hereditament as regards the transitional day unless the rateable value shown for the hereditament in the local non-domestic

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