Regulation 2 Interpretation

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg.2(1) (defns of the 1992 Act and transitional adjustment notice) added by Non-Domestic Rating (Collection and Enforcement) (Central Lists) 1992 reg.2(a)
reg. 2(1) (defn of the amount payable) substituted by Non-Domestic Rating (Collection and Enforcement) (Central Lists) 1991
reg.2(1) (defn of the 1993 Act) added by Non-Domestic Rating (Collection and Enforcement) (Central Lists) 1993 reg.2(a)
reg. 2(1) words inserted by Non-Domestic Rating and Council Tax (Electronic Communications) 2006 art. 3(a)
reg. 2(1) words inserted by Non-Domestic Rating and Council Tax (Electronic Communications) 2006 art. 3(b)
reg. 2(1) words inserted by Non-Domestic Rating and Council Tax (Electronic Communications) 2006 art. 3(c)
reg. 2(1) words inserted by Council Tax and Non-Domestic Rating (Electronic Communications) 2009 art. 6

(1)

In these Regulations—

“the Act” means the Local Government Finance Act 1988;
“the amount payable” for a chargeable financial year or part of a chargeable financial year in relation to a ratepayer means the amount the ratepayer is liable to pay to the Secretary of State in respect of the year or part under section 54 of the Act;
“demand notice” means the notice required to be served by regulation 4(1);
“ratepayer” in relation to a chargeable financial year means a person liable to pay an amount under section 54 of the Act in respect of the year; and
“relevant year” in relation to a notice means the chargeable financial year to which the notice relates.

(2)

Where references are made in these Regulations to the day on which a notice is issued, they shall be taken to be references—

(a)

if the notice is served in the manner described in regulation 3 by being leftat, or sent by post to, a person’s last known place of abode or a body’s registered or principal office (as the case may be), to the day on which it is so left or posted, or

(b)

in any other case, to the day on which it is served.