PART 1PRELIMINARY
Citation and commencement
1. These Regulations may be cited as the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1990 and shall come into force on 1st April 1990.
Interpretation
2. In these Regulations—
“the Act” means the Local Government Finance Act 1988;
“appropriate Secretary of State”, in relation to the central rating list for England means the Secretary of State for the Environment, and in relation to the central rating list for Wales means the Secretary of State for Wales;
“charging authority”, in relation to a hereditament, means the charging authority in whose area the hereditament is situated;
“completion notice” means a notice under paragraph 1 of Schedule 4A to the Act(1);
“interested person” in relation to a hereditament means the occupier and any other person (other than a mortgagee not in possession) having in any part of the hereditament—
a legal estate, or
an equitable interest such as would entitle him (after the cessation of any prior interest) to possession of the hereditament or any part of it;
“proposal” means a proposal for the alteration of a local or central non-domestic rating list;
“ratepayer”, in relation to a hereditament, means the occupier or, if the hereditament is unoccupied, the owner;
“year” means a chargeable financial year; and any reference to a party to an appeal shall be construed in accordance with Part V of these Regulations
inserted by paragraph 36 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42)