# The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018, Regulation 2: Interpretation


In this Part—
“the Act” means the Local Government Finance Act 1988;
“appropriate valuation officer”—
(a) in relation to a hereditament in respect of which regulations under section 53(1) of the Act (contents of central lists) are in force, means the central valuation officer;
(b) in relation to any other hereditament, means the valuation officer maintaining a local list in which the hereditament is shown;
“central list” means the list compiled and maintained in accordance with section 52 of the Act;
“local list” means a list compiled and maintained in accordance with section 41 of the Act;
“new fibre” has the meaning given in regulation 3(2); and
“plant and machinery” means poles, posts, towers, masts, mast radiators, pipes, ducts and conduits and any associated supports and foundations.

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Source: https://www.legislation.gov.uk/uksi/2018/425/regulation/2 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-telecommunications-infrastructure-relief-england-regulations-2018/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.