Part I Non-domestic Rating
Local Government Finance Act 1992 (1992 c 14) | Legislation

SCHEDULE 10 Local Government Finance: England and Wales

Section 104

Part I Non-domestic Rating

Alteration of lists

1

In section 55 of the 1988 Act (alteration of lists), in subsection (7), for paragraphs (a) and (b) there shall be substituted the following paragraph—

“(a)     provision requiring payments or repayments to be made, with or without interest, andâ€.

Multiple moorings

2

(1)     In section 64 of the 1988 Act (hereditaments), after subsection (3) there shall be inserted the following subsections—

“(3A)     The Secretary of State may make regulations providing that where on any land there are two or more moorings which—

(a)     are owned by the same person,

(b)     are not domestic property, and

(c)     are separately occupied, or available for separate occupation, by persons other than that person,

a valuation officer may determine that, for the purposes of the compilation or alteration of a local non-domestic rating list, all or any of the moorings, or all or any of them together with any adjacent moorings or land owned and occupied by that person, shall be treated as one hereditament.

(3B)     Regulations under subsection (3A) above may provide that—

(a)     where a valuation officer makes a determination

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