OpenLegislation

Anti-avoidance: Wales Anti-avoidance: WalesF1

  1. 63FArtificial non-domestic rating avoidance arrangements: introduction
  2. 63GMeaning of “advantage”
  3. 63HMeaning of “artificial”
  4. 63ILiability to non-domestic rating: local lists
  5. 63JLiability to non-domestic rating: central lists
  6. 63KLiability to non-domestic rating: notification
  7. 63LAppeals to valuation tribunal
  8. 63MPenalties

Annotations

Textual amendments

F1

Ss. 63F-63M and cross-heading inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 13, 23(2)(f)

Notes on Part III

Modifications

C1

Pt. III (ss. 41–67) amended by S.I. 1990/582, reg. 5(1)

Pt. III (ss. 41 - 67) amended (25.9.1991) by Atomic Weapons Establishment Act 1991 (c. 46), ss. 3, 6(2), Sch. para. 9 (with s. 1)

Pt. III (ss. 41-67) modified (1.9.1999) by 1998 c. 31, s. 78 (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2, Sch. 1

Pt. III (ss. 41-67) amended (28.11.1994) by S.I. 1994/2825, regs. 27, 28

C2

Pt. 3 modified (E.) (1.4.2005) by The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 (S.I. 2005/659), regs. 1, 15

C3

Pt. III modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8