Explanatory note

With a view to securing the central rating en bloc of certain hereditaments, regulations may be made under section 53(1) of the Local Government Finance Act 1988 which designate a person and prescribe in relation to that person one or more descriptions of non-domestic hereditament.

Regulation 3 of the Central Rating Lists (England) Regulations 2005 (“the 2005 Regulations”) designates the persons named in the Schedule to the 2005 Regulations and prescribes the descriptions of hereditament shown in the Schedule against the names of those persons.

Regulation 2 of these Regulations amends the 2005 Regulations by substituting Part 12 of the Schedule to the 2005 Regulations.

An impact assessment has not been produced for this instrument because it amends an existing tax measure. Publication of a full impact assessment is not necessary for such legislation.