OpenLegislation

Article 2 Interpretation

Original text. Later amendments are not shown.

In this Order—

  • “the Act” means the Local Government Finance Act 1988;

  • “class of hereditaments” means a class of railway hereditaments in relation to which amounts are specified in each column of the Schedule;

  • “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

  • “English railway hereditaments” means such hereditaments as are so required to be shown in the central rating list for England; and

  • “Welsh railway hereditaments” means such hereditaments as are so required to be shown in the central rating list for Wales;

  • “relevant year” means any year for which a rateable value falls to be determined in accordance with this Order, and

  • “relevant preceding year” means the year preceding a relevant year;

  • “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

S.I. 1989/2263.