Regulation 2 Multiple moorings etc. treated as one hereditament

Where on any land there are two or more moorings which–

(a)

are owned^f1by the same person,

(b)

are not domestic property, and

(c)

are separately occupied, or available for separate occupation, by persons other than that person,

a valuation officer may determine that, for the purposes of the compilation or alteration of a local non-domestic rating list, all or any of the moorings, or all or any of them together with any adjacent moorings or land owned and occupied by that person, shall be treated as one hereditament.

Annotations

Footnotes

f1: See the definition in subsection (12) of section 64 of the Local Government Finance Act 1988. Subsection (12) is inserted by the Local Government Finance Act 1992, Schedule 10, paragraph 2.