Section 43 — Local Government Finance Act 1988: Occupied hereditaments liability and reliefs .

Occupied hereditaments liability and reliefs . 43 1 A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year—

a on the day the ratepayer is in occupation of all or part of the hereditament, and b the hereditament is shown for the day in a local non-domestic rating list in force for the year.

2 In such a case the ratepayer shall be liable to pay an amount calculated by—

a finding the chargeable amount for each chargeable day in accordance with Schedule 4ZA , and b aggregating the amounts found under paragraph (a) above.

3 A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6CA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6CB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6K . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 The amount the ratepayer is liable to pay under this section shall be paid to the billing authority in whose local non-domestic rating list the hereditament is shown.

8 The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below. 8A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .