[44A Partly occupied hereditaments]
Local Government Finance Act 1988 (1988 c 41) | Legislation

[44A  Partly occupied hereditaments]

[(1)     Where a hereditament is shown in a [billing authority's] local non-domestic rating list and it appears to the authority that part of the hereditament is unoccupied but will remain so for a short time only the authority may require the valuation officer for the authority to apportion [both] the rateable value of the hereditament[, and (where relevant) G as regards the hereditament,] between the occupied and unoccupied parts of the hereditament and to certify the apportionment[, or apportionments,] to the authority.

(2)     The reference in subsection (1) above to the rateable value of the hereditament is a reference to the rateable value shown under section 42(4) above as regards the hereditament for the day on which the authority makes its requirement.

[(2A)     The reference in subsection (1) to G as regards the hereditament is a reference to G calculated in accordance with Schedule 4ZA as regards the hereditament for the day on which the authority makes its requirement.]

(3)     For the purposes of this section an apportionment under subsection (1) above shall be treated as applicable for any day which—

(a)     falls within the operative period in relation to the apportionment, and

(b)     is a day

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