In Part 3 of the Local Government Finance Act 1988 (non-domestic rating), in section 64 (hereditaments), after subsection (3) insert—
The amendments made by subsection (1) have effect for financial years beginning on or after 1 April 2010.
Section 1: Hereditaments occupied or owned by the same person
Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 · 2018 c. 25View on legislation.gov.uk
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