OpenLegislation

Regulation 18 Meaning of “former ratepayer” and “spouse”

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

In this Part “former ratepayer” means

(i)

a person who paid any amount directly to the charging authority in respect of rates payable for the financial year ending 31st March 1990 for the hereditament which on that date was, or included, the sole or main residence by reference to which he was immediately before the end of that day subject to the relevant authority’s personal community charge;

(ii)

in a case where such rates have not been paid, a person who is liable to pay them;

(iii)

a person who paid an amount by way of an apportionment of those rates on the acquisition of an interest in the property which constituted or included that residence; or

(iv)

a person who in respect of a period in the financial year ending 31st March 1990 paid in relation to his occupation of that residence, rent or sums analogous to rent under a lease or agreement which expressly or by implication provided that he was to pay an amount in respect of rates or otherwise provided that he was not to be responsible for the payment of rates to the rating authority; and

  • “spouse of a former ratepayer” means a person who is on 1st April 1990 in relation to such a ratepayer, his or her spouse within the meaning of section 16 of the Act.

(2)

For the purposes of paragraph (1), any payment made by way of a gift or under a convenant by a person whose sole or main residence is not that of the beneficiary shall be treated as made by the beneficiary.