[63J Liability to non-domestic rating: central lists]
Local Government Finance Act 1988 (1988 c 41) | Legislation

[63J  Liability to non-domestic rating: central lists]

[(1)     Subsections (2) to (5) apply if, in connection with a central non-domestic rating list for Wales, an artificial non-domestic rating avoidance arrangement has been made.

(2)     The Welsh Ministers must, from the relevant date—

(a)     treat the ratepayer as liable under section 54 to pay the chargeable

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