Regulation 4 Deductions from gross amount: county schools

(1)

In paragraph 3 of Schedule 1, after sub-paragraph (1), there is inserted—

“(1A)

For the purposes of sub-paragraph (1) above there shall be ignored any determination in so far as it is made in respect of the occupation of a hereditament for the purposes of a county school (within the meaning of section 31(1) of the Education Act 1996).”^f1

(2)

Paragraph (1) applies to a determination in so far as it is made in respect of a day in a financial year beginning on or after 1st April 1998.

(3)

Where in relation to a day in a financial year beginning on or after 1st April 1998 a billing authority has decided that section 47 of the Local Government Finance Act 1988^f2 is to apply as regards a hereditament occupied for the purposes of a county school, regulation 2 of the Non-Domestic Rating (Discretionary Relief) Regulations 1989^f3 shall have effect as respects notice given on any day before 1st April 1998 in relation to such a hereditament, in so far as it is occupied for the purposes of such a school, as if paragraph (3) of that regulation were omitted.

(4)

In this regulation “county school” has the meaning given by section 31(1) of the Education Act 1996.

Annotations

Footnotes

f1: 1996 c. 56.
f2: Section 47 is amended by paragraph 26 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42), paragraph 65 of Schedule 13 to the Local Government Finance Act 1992 (c. 14), and paragraph 3 of Schedule 1 to the Local Government and Rating Act 1997 (c. 29).
f3: S.I. 1989/1059, to which there are amendments not relevant to these Regulations.