# Local Government Finance Act 1988, Section 63K: Liability to non-domestic rating: notification


(1) The billing authority must give notice to a person who is to be treated as liable in accordance with section 63I.
(2) The Welsh Ministers must give notice to a person who is to be treated as liable in accordance with section 63J.
(3) A notice under subsection (1) or (2) must set out—
(a) the reasons for treating the person as liable,
(b) information about requiring a review under subsection (4), and
(c) information about the right of appeal under section 63L.
(4) A person who receives a notice under subsection (1) or (2) may require a review of it by making a request in writing to the billing authority or the Welsh Ministers (as the case may be) within 30 days beginning with the date of the notice under subsection (1) or (2).
(5) The review must conclude that the notice under subsection (1) or (2) is to be either—
(a) confirmed, or
(b) withdrawn (in which case the arrangement subject to the notice is to be taken as not having been an artificial non-domestic rating avoidance arrangement).
(6) The billing authority or the Welsh Ministers must notify the person of the conclusion of the review and their reasoning within 30 days beginning with the day on which the request was made under subsection (4).
(7) Notices under this section must be in writing.

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Source: https://www.legislation.gov.uk/ukpga/1988/41/section/63K (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/section-63K
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.