Regulation 3 Content of central rating lists

(1)

The central non-domestic rating list for England must show, for each day in each year for which that list is in force–

(a)

the name of each person designated by regulation 2 and named in the Schedule, and

(b)

against that name, each hereditament situated in England which on the day concerned is occupied (or, if unoccupied, owned) by that person, and which falls within any description prescribed in relation to that person by that regulation.

(2)

The central non-domestic rating list for Wales must show, for each day in each year for which that list is in force–

(a)

the name of each person designated by regulation 2 and named in Part 1, 3, or 5 of the Schedule, or under the heading I of Part 2, 4, 6 or 7 and

(b)

against that name, each hereditament situated in Wales which on the day concerned is occupied (or, if unoccupied, owned) by that person, and which falls within any description prescribed in relation to that person by that regulation.