Regulation 1 Citation, application, commencement and interpretation

These Regulations, which apply to England only, may be cited as the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004 and shall come into force on the day after the day on which they are made.

In these Regulations—

• “the Act” means the Local Government Finance Act l988;

• “the 1999 Regulations” means the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999^f1;

• “the Appeals Regulations” means the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993^f2;

• “altered hereditament” has the meaning given by paragraph 1 of Schedule 1;

• “appropriate valuation officer”—

  1. (a)

     in relation to a hereditament in relation to which regulations under section 53(1) of the Act (contents of central lists) are in force, means the central valuation officer;

  2. (b)

     in relation to any other hereditament, means the valuation officer maintaining the local list in which the hereditament is, or would be, shown;

• “central list” means the list compiled and maintained in accordance with section 52 of the Act;

• “creation day” has the meaning given by paragraph 1 of Schedule 2;

• “defined hereditament” has the meaning given by regulation 3;

• “designated person” means a person designated under section 53(1) of the Act;

• “local list” means a list compiled and maintained in accordance with section 41 of the Act;

• “material change of circumstances”, in relation to a hereditament, means a change in any of the matters mentioned in paragraph 2(7) of Schedule 6 to the Act;

• “relevant day” has the meaning given by regulation 2(2);

• “relevant factor” means—

  1. (a)

     any matter mentioned in paragraph 2(7) of Schedule 6 to the Act, or

  2. (b)

     the extent to which a hereditament is exempt from non-domestic rating;

• “relevant period” has the meaning given by regulation 2(1), and

• “relevant year” has the meaning given by regulation 2(3).

References in these Regulations to the hereditament of a designated person are references to any hereditament or, as the case may be, description or class of hereditaments prescribed under section 53(1) of the Act as respects that designated person.