# The Non-Domestic Rating (Improvement Relief) (England) Regulations 2023, Regulation 2: Interpretation


In these Regulations—
“the Act” means the Local Government Finance Act 1988;
“appropriate valuation officer”—
(a) in relation to a hereditament in respect of which regulations under section 53(1) of the Act (contents of central lists) are in force, means the central valuation officer;
(b) in relation to any other hereditament, means the valuation officer compiling or maintaining a local non-domestic rating list in which the hereditament is shown;
“company” has the meaning given by section 1(1) of the Companies Act 2006;
“holding company” and “subsidiary” have the meanings given by section 1159 of the Companies Act 2006;
“new hereditament” means a hereditament which comes into existence because—
(a) property previously rated as a single hereditament becomes liable to be rated in parts;
(b) property previously rated in parts becomes liable to be rated as a single hereditament;
(c) a hereditament or any part of a hereditament becomes part of a different hereditament;
“qualifying improvement works” has the meaning given by regulation 4;
“qualifying period”, in relation to a hereditament, means the period mentioned in paragraph 3(1)(a) of Schedule 4ZA or in paragraph 3(2) of Schedule 5A to the Act;
“relevant certificate” means a certificate issued under regulation 5;
“relevant predecessor hereditament”, in relation to a new hereditament, means a hereditament in relation to which the qualifying improvement works were commenced or which includes land which formed part of that hereditament.

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Source: https://www.legislation.gov.uk/uksi/2023/1357/regulation/2 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-improvement-relief-england-regulations-2023/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.