The Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (England) Regulations 2003

• Citation: S.I. 2003/1999
• Sections: 2

Section 1 Citation, application and commencement

These Regulations, which apply in England only, may be cited as the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (England) Regulations 2003 and shall come into force on 1st September 2003.

Section 2 Amendment of the 1993 Regulations

The Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 shall be amended as follows—

(a) in regulation 4A, after paragraph (6) insert—

(6A) No proposal may be made on the grounds set out in sub-paragraph (c) of paragraph (1) where the alteration in question had effect pursuant to regulation 13(8BA).

(b) in regulation 4B, in paragraph (1) for “(4)” insert “(4A)”;

(c) in regulation 4B, after paragraph (4) insert—

(4A) A proposal on the grounds set out in regulation 4A(1)(j) or (k) to alter the list for 31st March 2000 so as to show in or, as the case may be, to delete from a list for that day a hereditament which, since the list was compiled, has come into existence or ceased to exist, may be made before 1st April 2005.

(d) in regulation 13, after paragraph (2) insert—

(2A) An alteration—

(a) which falls to be made after the coming into force of the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (England) Regulations 2003; and

(b) is made so as—

(i) to show in or, as the case may be, to delete from a list any hereditament for 31st March 2000 which, since the list was compiled, has come into existence or ceased to exist; or

(ii) to correct an inaccuracy in a list for 31st March 2000,

shall have effect from 31st March 2000.

(e) in regulation 13, in paragraph (6A) after “(2)” insert “, (2A)”;

(f) in regulation 13, after paragraph (8B) insert—

(8BA) An alteration—

(a) which falls to be made after the coming into force of the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (England) Regulations 2003; and

(b) is made by a valuation officer to reduce the rateable value shown in the list for a hereditament for 31st March 2000 as he came to the view, following an alteration of the rateable value shown in the list for the hereditament for 1st April 2000, that the rateable value shown in the list for the hereditament for 31st March 2000 was inaccurate,

shall have effect from 31st March 2000.

(g) in regulation 13, in paragraph (8C) for “it is made in pursuance of a proposal.” substitute—

it is made in pursuance of a proposal; or

it has effect pursuant to paragraph (8BA) above.

(h) in regulation 18—

(i) in sub-paragraph (b) of paragraph (2) for “paragraph (3A)” insert “paragraphs (3A) and (3B)”; and

(ii) after paragraph (3A) insert—

(3B) Paragraph (2)(b) does not apply in relation to an alteration which has effect pursuant to paragraph (8BA) of regulation 13.

(i) in regulation 19, in paragraph (2) after “13(1), (2) (except paragraph (2)(a)(iv))” insert “, (2A)”.