PART VIMISCELLANEOUS AND GENERAL

Service of notices

47.—(1) Without prejudice to section 233 of the Local Government Act 1972(1)and paragraph (2) below, any notice required or authorised to be served may be served either—

(a)by delivering it—

(i)to the person on whom it is to be served; or

(ii)to any other person authorised by him to act as his agent for the purpose;

(b)by leaving it at or forwarding it by post to—

(i)the usual or last-known place of business of that person, or

(ii)in the case of a company, its registered office, or

(iii)the usual or last known place of business or registered office of any other person authorised as mentioned in paragraph (a)(ii);

(c)by delivering it to some person on the premises to which it relates or, if there is no person on the premises to whom it can so be delivered, then by fixing it on some conspicuous part of the premises;

(d)without prejudice to the foregoing provisions of this regulation, where a hereditament to which the document relates is a place of business of the person on whom it is to be served, by leaving it at, or forwarding it by post addressed to that person at that place of business.

(2) Where any notice which is required or authorised to be served on a person falls to be served by or on behalf of the Common Council or by an officer of the Common Council, it may be given or served in any manner in which it might be given or served under section 233 of the Local Government Act 1972 if the Common Council were a local authority within the meaning of that section.

(3) Any notice required or authorised to be served on the owner or occupier of any premises may be addressed by the description of “owner” or “occupier” of the premises (naming them), without further name or description.

(4) Any notice required or authorised to be served on a valuation officer may be served by—

(a)addressing the notice or document to the valuation ofFIcer for the area in question, without further description, and

(b)being delivered at or sent by post to his office.

(5) In this regulation—

(a)any reference to a notice includes a reference to a proposal and any other document required or authorised to be served; and

(b)any reference to such requirement or authorisation is to requirement or authorisation under these Regulations.

Retention of records

48.—(1) Before amending an entry in a local or central non-domestic rating list, a valuation officer or, as the case may be, the central valuation officer shall ensure that a record (which need not be in documentary form) is made of the entry.

(2) A record made under paragraph (1) shall be retained until the expiry of six years beginning on the day on which new lists are compiled.

(3) The clerk of a valuation and community charge tribunal shall secure that records of decisions under Part V of these Regulations are retained until the expiry of the period mentioned in paragraph (2) or such later date as any such record may reasonably be required for the purposes of an appeal against a decision of the tribunal.

Information to be supplied by charging authorities

49.—(1) Information of the description set out in paragraph (2) is hereby prescribed for the purposes of paragraph 6(1A) of Schedule 9 to the Local Government Finance Act 1988(2).

(2) In relation to any property such as is mentioned in paragraph (3), the information is—

(a)the address of the property;

(b)the nature of the event by reason of which, in the opinion of the charging authority, the local non-domestic rating list is required to be altered;

(c)the day from which, in the opinion of the charging authority, such alteration should have effect; and

(d)if the property is shown in a local non-domestic rating list, any reference number ascribed to it in that list.

(3) The property referred to in paragraph (2), in relation to a charging authority, is any non-domestic property in the authority’s area—

(a)which is, in the authority’s opinion, property which is or may become liable to a rate, and

(b)in relation to which

(i)there is no entry in the local rating list; or

(ii)in the authority’s opinion any entry in such a list requires to be altered.

(4) The information required by this regulation shall be supplied as soon as is reasonably practicable after it comes to the attention of the charging authority.

Community charge appeals

50.  The Valuation and Community Charge Tribunals Regulations 1989(3)shall be amended as follows:

(a)in regulation 19 there shall be added at the end—

“(2) Where in pursuance of regulation 31(4) of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1990 a valuation officer is joined as a party to an appeal, the clerk shall as soon as is reasonably practicable serve on the valuation officer a copy of the appellant’s notice of appeal.”;

(b)after regulation 31(1)(c) there shall be added—

“(cc) the decision is affected by a decision of the Lands Tribunal, or of a court on appeal from that Tribunal, in respect of property which was the subject of the tribunal’s decision;”.