# Non-Domestic Rating Act 2023, Paragraph 37

Extent: E+W
Status: prospective

In section 67 (interpretation: other provisions)—
(a) 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.”;
(b) in subsection (9), at the beginning insert “In relation to Wales,”;
(c) 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,”.

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Source: https://www.legislation.gov.uk/ukpga/2023/53/schedule/paragraph/37 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-act-2023/schedule/paragraph-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.