Regulation 6 Hereditaments not previously occupiedI1

England and Wales

For the purposes of regulation 4(a) and (b), a hereditament which has not previously been occupied is to be treated as becoming unoccupied—

(a)

on the day determined under paragraph 8 of Schedule 1 to the General Rate Act 1967^f1, or on the day determined under Schedule 4A to the Act^f2, 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.

Annotations

Commencement

I1: Reg. 6 in force at 1.11.2008, see reg. 1(1)

Footnotes

f1: 1967 c. 9.
f2: Schedule 4A was inserted by paragraph 36 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42).