The Local Government Changes for England (Finance) Regulations 1994

Non-domestic rating: functions of successor and relinquishing authorities for preceding years

27.—(1) Subject to regulation 33, any rights and duties under Part III of the 1988 Act (non-domestic rating) exercisable as regards a preceding year by or in relation to an abolished authority in respect of hereditaments situated in any part of its area shall be exercisable on or after the reorganisation date by or in relation to the successor authority for that part of the abolished authority’s area (referred to in paragraph (3) as the relevant successor authority).

(2) Any rights and duties under Part III of the 1988 Act exercisable by or in relation to a relinquishing authority in respect of hereditaments situated in the transferred area shall as regards any preceding year continue to be exercisable on or after that date by the relinquishing authority in relation to those hereditaments and shall not be exercisable by the acquiring authority in relation to those hereditaments as regards any preceding year.

(3) For the purposes of paragraph (1), anything done by or in relation to an abolished authority in the exercise of its functions under Part III of the 1988 Act shall be treated as if it had been done by or in relation to the relevant successor authority.