41 Local rating lists[: England]
Local Government Finance Act 1988 (1988 c 41) | Legislation

Part III Non-Domestic Rating

Local rating

41  Local rating lists[: England]

(1)     In accordance with this Part the valuation officer for a [billing authority] [in England] shall compile, and then maintain, lists for the authority (to be called its local non-domestic rating lists).

(2)     A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards[. . .].

[(2A)     [But]—

(a)     subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April

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