# The Non-Domestic Rating (Cancellation of Backdated Liabilities) Regulations 2012, Regulation 6: The relevant list alteration


(1) An alteration is a relevant list alteration if it meets the following conditions.
(2) The first condition is that the alteration must have resulted in a hereditament being shown on a list compiled on 1st April 2005 for the first time.
(3) The second condition is that the alteration must have been made to correct an inaccuracy in a list compiled on 1st April 2005.
(4) The third condition is that the alteration must have been made on a date on or before 31st March 2010.
(5) The fourth condition is that the alteration must have been effective (in accordance with regulation 14 of the ALA Regulations) on a date on or after 1st April 2005.
(6) The fifth condition is that the alteration must not have been made as a consequence of a proposal made under Part 2 of the ALA Regulations.
(7) The sixth condition is that the alteration must have been made as a consequence of a hereditament becoming liable to being rated in parts.

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Source: https://www.legislation.gov.uk/uksi/2012/537/regulation/6 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-cancellation-of-backdated-liabilities-regulations-2012/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

