# The Non-Domestic Rating (Material Day for List Alterations) Regulations 1992, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations relate to the alteration of non-domestic rating lists compiled and maintained under Part III of the Local Government Finance Act (“the 1988 Act”).
When determining the rateable value of non-domestic hereditaments with a view to altering such lists, certain matters (set out in paragraph 2(7) of Schedule 6 to the 1988 Act) are required to be taken to be as they are assumed to be on the material day.
These Regulations contain rules for determining the material day.

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Source: https://www.legislation.gov.uk/uksi/1992/556/note (the official version)
Page: https://openlegislation.uk/non-domestic-rating-material-day-for-list-alterations-regulations-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.