Statutory Instruments
RATING AND VALUATION
Made
25th June 1992
Laid before Parliament
25th June 1992
Coming into force
except for regulation 4
16th July 1992
regulation 4
1st April 1993
The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by section 143(1) of, and paragraphs 10 to 12 of Schedule 7A to, the Local Government Finance Act 1988(1) and section 7 of the Non-Domestic Rating Act 1992(2), and of all other powers enabling them in that behalf, hereby make the following Regulations:
1.-(1) These Regulations may be cited as the Non-Domestic Rating (Transitional Period) (Amendment) Regulations 1992.
(2) With the exception of regulation 4, these Regulations shall come into force on 16th July 1992.
(3) Regulation 4 shall come into force on 1st April 1993.
(4) In these Regulations, "the principal Regulations" means the Non-Domestic Rating (Transitional Period) Regulations 1990(3).
2.-(1) The principal Regulations are amended in accordance with regulations 3 and 4 below.
(2) The amendments in regulation 3 shall be deemed to have had effect from 11th March 1992.
3.-(1) In regulation 6 (changes in hereditaments: general)-
(a)in paragraph (4), for sub-paragraph (c) there is substituted the following-
"(c)where the day on which the merger or increase takes place falls after 10th March 1992, a person shall be treated as satisfying the requirements of paragraph 2(5) of Schedule 7A in relation to the merged or increased hereditament if he satisfied those requirements (or was treated as satisfying those requirements) in relation to any hereditament incorporated wholly or partly in the merged hereditament or (as the case may be) the increased hereditament as it existed before the increase; and"; and
(b)in paragraph (5), for sub-paragraph (c) there is substituted the following-
"(c)where the day on which the split or reduction takes place falls after 10th March 1992, a person shall be treated as satisfying the requirements of paragraph 2(5) of Schedule 7A in relation to any of the parts into which the hereditament split or the reduced hereditament if he satisfied those requirements (or was treated as satisfying those requirements) in relation to the hereditament which split or (as the case may be) the reduced hereditament as it existed before the reduction; and".
(2) In paragraph (6) of regulation 8 (splits and mergers: adjustment of relevant amounts) for the words "and (b)" there is substituted the following-
"or
where the split or merger concerned took place before 11th March 1992, and".
4. The provisions specified in column (1) of the Schedule hereto are amended as provided in columns (2) and (3) of that Schedule.
Michael Howard
Secretary of State for the Environment
25th June 1992
David Hunt
Secretary of State for Wales
23rd June 1992
Regulation 4
(1) | (2) | (3) |
---|---|---|
Provision | Words or provision omitted or replaced | Words or provision inserted or substituted (if any) |
regulation 3(1)(a) | from "the references to section 43" to the end of the sub-paragraph | "the reference to section 43 of the 1988 Act in paragraph 7(1)(a) of Schedule 7A were a reference to section 45 of that Act." |
regulation 3(4) | "constructed in accordance with paragraphs 7 and 8" | "construed in accordance with paragraph 7" |
regulation 4(1) | sub-paragraph (c) | "(c)the reference to section 43 of the 1988 Act in paragraph 7(1)(a) of Schedule 7A were a reference to section 54 of that Act; and" |
regulation 4(1) | sub-paragraph (d) | "(d)paragraphs 3(4) and 7(2) and (3) of Schedule 7A (together with the reference to paragraph 3(4) in paragraph 3(3) of that Schedule) were omitted." |
regulation 4(4)(a) | "paragraphs 7 and 8" | "paragraph 7" |
regulation 5(2) | "or 8" (in both places where they occur) | |
"sub-paragraph (1)(e) of those paragraphs" | "sub-paragraph (1)(e) of that paragraph" | |
"(as the case may be)" | ||
regulation 6(1)(c) | "paragraphs 2(2), (3) and (5), 7(1)(e) and 8(1)(e)" | "paragraphs 2(2), (3) and (5) and 7(1)(e)" |
regulation 6(4)(d) | "or 8(1)(e)" | |
regulation 6(5)(d) | "or 8(1)(e)" | |
regulation 8(9) | "7(4)(d) and 8(4)(d)" | "and 7(4)(d)" |
regulation 9(2)(a) | "7(4)(d) and 8(4)(d)" | "and 7(4)(d)". |
(This note is not part of the Regulations)
These Regulations amend the Non-Domestic Rating (Transitional Period) Regulations 1990 ("the principal Regulations") and are consequential on sections 1 and 3 of the Non-Domestic Rating Act 1992 ("the 1992 Act"). Those sections relate to the transitional arrangements associated with the compilation on 1st April 1990 of rating lists under the new national non-domestic rating system.
Regulation 3 amends provisions of the principal Regulations which apply where hereditaments are increased, merged, reduced or split. The amendments have retrospective effect from 11th March 1992 (the day after the Budget announcement that a change of occupier or, in the case of unoccupied property, a change of owner after midnight on 10th March 1992 would not affect the transitional limit on rate increases).
Regulation 4 amends the provisions of the principal Regulations indicated in the Schedule to the Regulations. The amendments have effect from 1st April 1993.
1988 c. 41. Schedule 7A was inserted by paragraph 40 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42). See also the modifications specified in sections 1, 2(1) and 3(3) of the Non-Domestic Rating Act 1992 (c. 46).