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The Non-Domestic Rating (Transitional Period) (Amendment and Further Provision) Regulations 1990

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Transfers of health service hereditaments

5.—(1) Where—

(a)a hereditament which is vested in a relevant authority vests in another relevant authority (a “transferee”) by reason of the exercise of any power of the Secretary of State under section 92 of the 1977 Act or section 11 of the 1990 Act,

(b)a hereditament owned by the Secretary of State vests in an NHS trust (a “transferee”), or

(c)on or after cessation of occupation by a relevant authority of a hereditament owned by the Secretary of State, the next occupier (the “new occupier”) is another relevant authority,

in the application of Schedule 7A after the transfer or cessation of occupation, any period during which a relevant authority occupied, or the Secretary of State owned, all or part of the hereditament shall, for the purposes of paragraph 2(5) to (9) of that Schedule, be treated as a period during which the transferee or the new occupier occupied all or part of it or owned it (as the case may be).

(2) In this regulation—

“the 1977 Act” means the National Health Service Act 1977(1);

“the 1990 Act” means the National Health Service and Community Care Act 1990(2);

“health authority” has the meaning assigned by section 128 of the 1977 Act;

“NHS trust” means a National Health Service Trust within the meaning of section 5 of the 1990 Act;

“relevant authority” means a health authority, an NHS trust, trustees for an NHS trust and special trustees, and

“special trustees” has the same meaning as in the 1977 Act.

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