Non-domestic rating: local rating list of an abolished authority
32.—(1) The local non-domestic rating list, or the relevant part of such a list, compiled and maintained in accordance with Part III of the 1988 Act for an abolished authority shall on or after the reorganisation date be a local non-domestic rating list, or part of such a list, of the successor authority as if it had been compiled and maintained for that authority.
(2) For the purposes of paragraph (1), the relevant part of a list compiled for an abolished authority is that part which shows hereditaments situated in the area of the successor authority.