Paragraph 37 I1

after subsection (8) insert—

“(8A)

In relation to England—

(a)

any reference to a hereditament required to be shown for a day in a central non-domestic rating list includes a reference to a hereditament which on that day falls within a description required to be shown for the day in the list, and

(b)

a hereditament is to be treated as shown in a central non-domestic rating list for a day if on that day—

(i)

it falls within a description of hereditament shown for the day in the list in relation to a person, and

(ii)

it is occupied or (if unoccupied) owned by that person.

(8B)

In relation to England, a hereditament falls within a description or class on a particular day if (and only if) it falls within the description or class immediately before the day ends.”;

in subsection (9), at the beginning insert “In relation to Wales,”;

in subsection (12), after “non-domestic rate,” insert “or prevent a person or description of hereditament being shown in a list by virtue of a direction under section 52A,”.