Regulation 2 Amendment of the 1992 Regulations

The Non-Domestic Rating (Material Day for List Alterations) Regulations 1992^f1 are amended in accordance with paragraphs (2) and (3).

After regulation 3(4) insert—

“(4A)

Where the determination is with a view to making an alteration to a list compiled on 1st April 1995, and—

(a)

the alteration falls to be made after the coming into force of the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (England) Regulations 2003; and

(b)

the day from which the alteration has effect was determined under regulation 13(2A) or (8BA) of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993,

the material day is 31st March 2000.”.

For regulation 3(7) substitute—

“(7)

In any other case—

(a)

where the determination is with a view to making an alteration to a list compiled before 1st April 2005, the material day is the day on which the proposal for the alteration in respect of which a determination falls to be made is served on the valuation officer or, where there is no such proposal, the day on which the valuation officer alters the list; and

(b)

where the determination is with a view to making an alteration to a list compiled on or after 1st April 2005, the material day is—

(i)

where the alteration is made in pursuance of a proposal, the day on which the proposal was served on the valuation officer;

(ii)

where the alteration is not made in pursuance of a proposal—

(aa)

if the day on which the circumstances giving rise to the alteration is reasonably ascertainable, the day on which the circumstances giving rise to the alteration occurred.;

(bb)

if that day is not reasonably ascertainable, the day on which the valuation officer alters the list”.