Section 49A — Local Government Finance Act 1988: Cancellation of backdated liabilities for days in years 2005 to 2010

Cancellation of backdated liabilities for days in years 2005 to 2010 49A 1 The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is zero.

2 The regulations may give that relief in relation to a hereditament and a chargeable day only if—

a the hereditament is shown for the day in a local non-domestic rating list compiled on 1 April 2005, and b it is shown for that day as it is shown as the result of an alteration of the list made after the list was compiled.

3 The regulations may give that relief in relation to a hereditament and a chargeable day subject to the fulfilment of prescribed conditions.

4 A prescribed condition may be—

a a condition to be fulfilled in relation to the hereditament, b a condition to be fulfilled in relation to some other hereditament, or c some other condition.

5 The conditions that may be prescribed include, in particular—

a conditions relating to the circumstances in which an alteration of a local non-domestic rating list was made;

b conditions relating to the consequences of the alteration;

c conditions relating to the length of the period beginning with the first day from which an alteration had effect and ending with the day on which the alteration was made;

d conditions relating to a person's liability or otherwise to non-domestic rates at any time.