OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order.)

Section 64(6) of the Local Government Finance Act 1988 displaces certain rules as to Crown exemption which would otherwise apply in relation to hereditaments provided and maintained for purposes connected with the administration of justice, police purposes or other Crown purposes by one of the bodies mentioned in section 64(7) of that Act. As a result, such hereditaments must be shown in a local or central non-domestic rating list, and non-domestic rates may be payable in respect of them.

This Order extends the application of section 64(6) to hereditaments provided and maintained by a police authority established under the Police Act 1964 (as amended by the Police and Magistrates' Courts Act 1994) for purposes connected with the administration of justice, police purposes or other Crown purposes.