Subsections (2) to (5) apply if, in connection with a billing authority in Wales' local non-domestic rating list, an artificial non-domestic rating avoidance arrangement has been made.
The billing authority must, from the relevant date—
treat the ratepayer as liable under section 43 or 45 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement, or
treat as liable the person who would have been, or would be, the ratepayer in the absence of the arrangement (and treat them as liable under section 43 or 45 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement).
The provisions of this Act apply in relation to the persons mentioned in subsection (2)(a) and (b) as if they were liable under section 43 or 45.
In subsection (2), "the relevant date" means the later of—
the day the arrangement mentioned in subsection (1) is made;
the day the applicable regulations come into force;
a day provided for in those regulations.
In subsection (4)(b), "the applicable regulations" means the regulations under section 63H(1)(a) that specify the type of arrangement within which the arrangement mentioned in subsection (1) falls.