Section 49A | Cancellation of backdated liabilities for days in years 2005 to 2010 ^F1

(1)The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is zero.

(2)The regulations may give that relief in relation to a hereditament and a chargeable day only if—

(a)the hereditament is shown for the day in a local non-domestic rating list compiled on 1 April 2005, and

(b)it is shown for that day as it is shown as the result of an alteration of the list made after the list was compiled.

(3)The regulations may give that relief in relation to a hereditament and a chargeable day subject to the fulfilment of prescribed conditions.

(4)A prescribed condition may be—

(a)a condition to be fulfilled in relation to the hereditament,

(b)a condition to be fulfilled in relation to some other hereditament, or

(c)some other condition.

(5)The conditions that may be prescribed include, in particular—

(a)conditions relating to the circumstances in which an alteration of a local non-domestic rating list was made;

(b)conditions relating to the consequences of the alteration;

(c)conditions relating to the length of the period beginning with the first day from which an alteration had effect and ending with the day on which the alteration was made;

(d)conditions relating to a person's liability or otherwise to non-domestic rates at any time.