These Regulations, which apply to England only, may be cited as the Non-Domestic Rating (Material Day for List Alterations) (Amendment) (England) Regulations 2005 and shall come into force on 1st April 2005.
(1)The Non-Domestic Rating (Material Day for List Alterations) Regulations 1992 are amended in accordance with paragraphs (2) and (3).
(2)After regulation 3(4) insert—“4A Where the determination is with a view to making an alteration to a list compiled on 1st April 1995, and—a the alteration falls to be made after the coming into force of the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (England) Regulations 2003; andb the day from which the alteration has effect was determined under regulation 13(2A) or (8BA) of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993,the material day is 31st March 2000.”
(3)For regulation 3(7) substitute—“7 In any other case—a where the determination is with a view to making an alteration to a list compiled before 1st April 2005, the material day is the day on which the proposal for the alteration in respect of which a determination falls to be made is served on the valuation officer or, where there is no such proposal, the day on which the valuation officer alters the list; andb where the determination is with a view to making an alteration to a list compiled on or after 1st April 2005, the material day is—i where the alteration is made in pursuance of a proposal, the day on which the proposal was served on the valuation officer;ii where the alteration is not made in pursuance of a proposal—aa if the day on which the circumstances giving rise to the alteration is reasonably ascertainable, the day on which the circumstances giving rise to the alteration occurred.;bb if that day is not reasonably ascertainable, the day on which the valuation officer alters the list”
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