Regulation 3 Docks and harbours undertakings

Subject to paragraph (2), with effect from 1st April 1995, for regulation 5(2)(a) of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989, there shall be substituted—

“(a)

that the relevant income of the dock or harbour undertaking—

(i)

in any accounting period of twelve months ending during the period beginning on 31st December 1987 and ending on 31st March 1988 or, if there was no such period, during the twelve months ending on 31st March 1988; or

(ii)

in any accounting period of twelve months ending during the period beginning on 31st December 1992 and ending on 31st March 1993 or, if there was no such period, during the twelve months ending on 31st March 1993,

was £50,000 or more;”.

Without prejudice to section 16(1) of the Interpretation Act 1978^f1, the provisions of regulation 5(2)(a) of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 shall continue to have effect on and after 1st April 1995 for the purposes of and for purposes connected with any alteration of a non-domestic rating list in force immediately before 1st April 1995.