Section 42 — Local Government Finance Act 1988: Contents of local lists.

Contents of local lists. 42 1 A local non-domestic rating list must show, for each day in each chargeable financial year for which it is in force, each hereditament which fulfils the following conditions on the day concerned—

a it is situated in the authority’s area, b it is a relevant non-domestic hereditament, c at least some of it is neither domestic property nor exempt from local non-domestic rating, and d it is not a hereditament which must be shown for the day in a central non-domestic rating list.

2 For each day on which a hereditament is shown in the local list, it must also show whether the hereditament—

a consists entirely of property which is not domestic, or b is a composite hereditament.

3 For each day on which a hereditament is shown in the list, it must also show whether any part of the hereditament is exempt from local non-domestic rating.

4 For each day on which a hereditament is shown in the list, it must also show the rateable value of the hereditament 5 The list must also contain such information about hereditaments shown in it as may be prescribed by the appropriate national authority by regulations; and the information so prescribed may include information about the total of the rateable values shown in the list.