Article 2 Interpretation
In this Order—
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“the Act” means the Local Government Finance Act 1988;
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“class of hereditaments” means a class of railway hereditaments in relation to which amounts are specified in each column of the Schedule;
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“railway hereditaments” means non-domestic hereditaments required by virtue of Part 4 of the Schedule to the Central Rating Lists Regulations 1989f1 to be shown in a central rating list; and
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“English railway hereditaments” means such hereditaments as are so required to be shown in the central rating list for England; and
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“Welsh railway hereditaments” means such hereditaments as are so required to be shown in the central rating list for Wales;
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“relevant year” means any year for which a rateable value falls to be determined in accordance with this Order, and
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“relevant preceding year” means the year preceding a relevant year;
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“year” means a chargeable financial year; and any reference to hereditaments occupied by a person includes a reference to hereditaments which, if unoccupied, are owned by that person; and references to occupation shall be construed accordingly.
Annotations
Footnotes
- f1
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S.I. 1989/2263.