Regulation 2 InterpretationI1

In these Regulations—

• “the Act” (“y Ddeddf”) means the Local Government Finance Act 1988;

• “appropriate valuation officer” (“swyddog prisio priodol”) —

  1. (a)

     in relation to a hereditament in respect of which regulations under section 53(1) of the Act (contents of central lists)^f1 apply, means the central valuation officer;

  2. (b)

     in relation to any other hereditament, means the valuation officer compiling or maintaining a local list in which the hereditament is shown;

• “central list” (“rhestr ganolog”) means a list compiled and maintained in accordance with F1section 52ZA of the Act;

• “chargeable day” (“diwrnod y codir swm ynglŷn ag ef”), in relation to an occupied hereditament on a local list, has the meaning given by section 43(3) of the Act, and, in relation to a hereditament on the central list, has the meaning given by section 54(3) of the Act;

• “list” (“rhestr”) means a local or central list;

• “local list” (“rhestr leol”) means a list compiled and maintained in accordance with F2section 41ZA of the Act;

• “new hereditament” (“hereditament newydd”) means a hereditament which comes into existence because—

  1. (a)

     property previously rated as a single hereditament becomes liable to be rated in parts;

  2. (b)

     property previously rated in parts becomes liable to be rated as a single hereditament;

  3. (c)

     a hereditament or any part of a hereditament becomes part of a different hereditament;

• “qualifying improvement works” (“gwaith gwella cymhwysol”) has the meaning given in regulation 4;

• “qualifying period” (“cyfnod cymhwysol”), 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” (“tystysgrif berthnasol”) means a certificate issued under regulation 5(1);

• “relevant predecessor hereditament” (“hereditament rhagflaenol perthnasol”), 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.