# The Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008, Regulation 6: Hereditaments not previously occupied

Extent: E+W
Status: prospective

For the purposes of regulation 4(a) and (b), a hereditament which has not previously been occupied shall be treated as becoming unoccupied—
(a) on the day determined under paragraph 8 of Schedule 1 to the General Rate Act 1967, or on the day determined under Schedule 4A to the Act, whichever day first occurs; or
(b) where paragraph (a) does not apply, on the day for which the hereditament is first shown in a local rating list.

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Source: https://www.legislation.gov.uk/uksi/2008/386/regulation/6 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-unoccupied-property-england-regulations-2008/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.