Regulation 2 Amendment of the 1994 Regulations: police hereditaments

In regulation 16 of the 1994 Regulations, after paragraph (1) insert:

“(1A)

This regulation also applies, in respect of a relevant day falling on or after the coming into force of the Non-Domestic Rating (Chargeable Amounts) (Amendment No. 2) Regulations 1995, to a hereditament if the following conditions are fulfilled—

(a)

the hereditament became or becomes subject to rating under Part III of the Act at any time on or after 1 April 1995, and

(b)

on the day immediately preceding the day on which the hereditament became or becomes liable for rating, the hereditament was provided or maintained by a police authority established under section 3 of the Police Act 1964^f1 for purposes connected with the administration of justice, police purposes or other Crown purposes.”.