OpenLegislation

Paragraph 2A C1C2F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph applies to any hereditament the whole or any part of which consists in buildings which are—

(a)

used for the breeding and rearing of horses or ponies or for either of those purposes; and

(b)

are occupied together with any agricultural land or agricultural building.

(2)

The rateable value of any hereditament to which this paragraph applies shall be taken to be the amount determined under paragraph 2 above less whichever is the smaller of the following amounts—

(a)

such amount as the F2appropriate national authority may by order specify for the purposes of this paragraph; and

(b)

the amount which but for this paragraph would be determined under paragraph 2 above in respect of so much of the hereditaments as consists of buildings so used and occupied.

(3)

In this paragraph—

  • “agricultural land” means any land of more than two hectares which is agricultural land within the meaning of paragraph 2 of Schedule 5 above and is not land used exclusively for the pasturing of horses or ponies; and

  • “agricultural building” shall be construed in accordance with paragraphs 3 to 7 of that Schedule.

Annotations

Textual amendments

F1

Sch. 6 paras. 2A and 2B inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 38(11)

F2

Words in Sch. 6 para. 2A(2)(a) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(22)

Modifications

C1

Sch. 6 paras. 2A and 2B excluded by S.I. 1989/2472, art. 3(1) and by S.I. 1989/2474, art. 4(1) (which S.I. 1989/2474 was revoked (1.4.1995) by S.I. 1994/3282, art. 4(1) (with saving in art. 4(2))

Sch. 6 paras. 2-2C excluded (E.) (30.3.2000) by S.I. 2000/951, art. 4(1)

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/952, art. 5

Sch. 6 paras. 2-2C excluded (W.) (1.4.2000) by S.I. 2000/948, art. 4(1)

Sch. 6 paras. 2-2B excluded (E.) (1.4.2000) by S.I. 2000/352, art. 3

Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/299, art. 5

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/946, art. 3

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/949, art. 4

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/950, art. 4

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/947, art. 6

Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/1163, arts. 6, 8

C2

Sch. 6 para. 2A excluded (21.12.1994) by S.I. 1994/3282, arts. 6, 8

Sch. 6 para. 2A excluded (21.12.1994) by S.I. 1994/3283, art. 5

Sch. 6 para. 2A excluded (21.12.1994) by S.I. 1994/3284, art. 5

Sch. 6 para. 2A excluded (21.12.1994) by S.I. 1994/3285, art. 5