# Local Government Finance Act 1992, Paragraph 22

Extent: S

The person who is liable to pay the non-domestic sewerage rate in respect of any premises shall be the person who is liable to pay the non-domestic rate in respect of those premises, or who would be liable to pay the non-domestic rate but for any enactment which exempts those premises from that rate or by or under which relief or remission from liability for that rate is given.

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Source: https://www.legislation.gov.uk/ukpga/1992/14/schedule/11/paragraph/22 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/schedule-11/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.