The Valuation for Rating (Former Enterprise Zones) Regulations 1991

• Citation: S.I. 1991/278
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Valuation for Rating (Former Enterprise Zones) Regulations 1991 and shall come into force on 20th March 1991.

(2) For the purposes of these Regulations—

(a) “list” means local non-domestic rating list;

(b) “the relevant day” means the day by reference to which, in accordance with paragraph 2(3) of Schedule 6, a rateable value is to be determined;

(c) a “relevant period”, in relation to a relevant hereditament—

(i) begins on the day on which the hereditament ceases to form part of an enterprise zone, and

(ii) ends immediately before the day on which a new list is compiled;

(d) “relevant hereditament” means a hereditament all or part of which ceases to form part of an enterprise zone;

(e) “Schedule 6” means Schedule 6 to the Local Government Finance Act 1988; and

(f) references to enterprise zones are to zones designated under paragraph 5 of Schedule 32 to the Local Government, Planning and Land Act 1980 .

Section 2 Hereditaments wholly or partly within former enterprise zones

In the case of a relevant hereditament in relation to which, during a relevant period, a rateable value fails to be entered in a list, or a rateable value entered in a list falls to be altered, it shall be assumed, in applying paragraph 2(1) to (7) of Schedule 6 in relation to so much of the hereditament as was situated within an enterprise zone, that on the relevant day no area had been designated as an enterprise zone.