§ 110A.—(1) In relation to each financial year a regional council shall estimate the amount due to the council of each district which falls within their region in respect of the non-domestic district rate for that year as that amount falls to be ascertained in pursuance of regulations made under section 110 of this Act.
§ (2) For the purposes of making the estimate mentioned in subsection (1) above, it shall be assumed that in respect of the financial year concerned both the regional council and the district council determine the maximum non-domestic rate prescribed in relation to each of them in respect of that financial year under section 3(2) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987.
§ (3) The regional council shall, before such date may be prescribed in relation to each financial year, notify the council of each district in their region of the estimate made under subsection (1) above in relation to that district for that financial year.".'
§ No. 85, in page 113, line 3 at end insert—
§ '7D.—(l) Section 2 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (exclusion of domestic subjects from valuation roll) shall be amended as follows.
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(2) After subsection (2) there shall be inserted the following subsection—
(2A) Where, after 1st April 1989 by virtue of regulations made under subsection (4) below, any lands and heritages or any parts of lands and heritages—
- (a) cease to be domestic subjects, they shall be entered in the valuation roll;
- (b) becomes domestic subjects, any entry in the valuation roll in respect of such lands and heritages shall be deleted,
with effect from such date as may be prescribed by such regulations.
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(3) For subsection (4) of that section there shall be substituted the following subsection—
(4) The Secretary of State may vary the definition of domestic subjects in subsection (3) above by including or excluding such lands and heritages or parts thereof or class or classes of lands and heritages or parts thereof as may be prescribed.".'
§ No. 255, in page 113, line 3, at end insert—
§ '7A.—(l) Section 3 of that Act (non-domestic rates) shall be amended as follows.
§ (2) In paragraph (b) of subsection (4) after the word "earlier" there shall be inserted the words "or such lesser figure as may be specified in (or calculated in a manner 94 specified in) an order made by the Treasury in respect of the financial year in respect of which the calculation is to be made".
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(3) After subsection (10) there is be added the following subsection—
(11) An order made under paragraph (b) of subsection (4) above shall be made by statutory instrument; but such an order amending or revoking another) shall not be effective unless it is approved by resolution of the Commons House of Parliament before—
- (a) regulations have been made under subsection (2) above prescribing a maximum non-domestic rate in relation to any local authority in respect of that financial year; and
- (b) the first order made by the Secretary of State, in respect of that year, under paragraph 2(1) of Schedule 4 to this Act has been approved by a resolution of that House.".'.
§ No. 86, in page 113, line 3, at end insert—
§ '7E.—(l) Section 5 of that Act (statutory and other references to rateable values etc.) shall be amended as follows.
§ (2) In subsection (3) for the words "Where in any enactment" there shall be substituted the words "subject to subsection (3A) below, where in any enactment (including an enactment contained in a subordinate instrument)".
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(3) After the said subsection (3) there shall be inserted the following subsections—
(3A) Where in any enactment (including an enactment contained in a subordinate instrument or an enactment which falls to be construed in accordance with subsection (3) above) there is a reference to a rate or rateable value or to any other factor connected with rating, the Secretary of State may make regulations providing that the reference shall instead be of some factor other than the one connected with rating.
(3B) Regulations may provide as mentioned in subsection (3A) above—
- (a) as regards such enactment, or enactments of such description, as may be prescribed;
- (b) in such way as the Secretary of State thinks fit (whether by amending enactments or other-wise)." '
§ No. 87, in page 113, line 3, at end insert—
§ '7F—(1) Section 8 of that Act (liability for personal community charge) shall be amended as follows.
§ (2) In subsection (1) for the words "aged 18 or over who is solely or mainly resident in the area of a local authority in any financial year shall be Liable to pay" there shall be substituted the words "who is, at any time in a financial year—
- (a) aged 18 or over;
- (b) solely or mainly resident in the area of a local authority; and
- (c) not exempt from liability under subsection (8) below or by virtue of section 30(2) of this Act,
§ shall be liable to pay, in respect of that time,".
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(3) For subsections (2) and (3) of that section there shall be substituted the following subsections—
(2) Notwithstanding subsection (1) above, a person's liability to pay the personal community charge in respect of any time in a financial year shall subsist until the date on which the deletion of the entry in the register in respect of such liability takes effect.
(3) Where a person is liable to pay the personal community charge in respect only of part of a financial year, the amount which he is liable to pay shall be calculated by apportionment on a daily basis.".'
§ No. 88, in page 113, line 3, at end insert—
§ '7G.—(1) Section 10 of that Act (liability for and calculation of standard community charge) shall be amended as follows.
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(2) For subsection (8) there shall be substituted the following subsections—
(8) Subject to subsections (8B) and (9) below, the standard community charge shall not be payable in respect of relevant premises in respect of whichever is the shorter of—
- (a) the period for which the premises are unoccupied and unfurnished;
- (b) a period of three months or such longer period as the levying authority may determine;
and the levying authority may determine that different periods shall have effect for different premises or different classes of premises.
(8A) For the purposes of subsection (8) above 'relevant premises' are premises to which this section applies, being premises—
- (a) which are unoccupied and unfurnished; and
- (b) as regards which notice is given to the levying authority by a person liable to pay the standard community charge in respect of the premises that they are unoccupied and unfurnished.
(8B) Subsection (8) above shall have effect in respect of any relevant premises only once during any period (whether it fall in one or more than one financial year) in respect of which the standard community charge is, or would but for that subsection be, payable in respect of the premises.
(8C) Before making a determination under paragraph (b) of subsection (8) above a levying authority which is a regional council shall consult the district council for the district in which the premises are situated.".
§ (3) In subsection (9) of that section for the words "that subsection" there shall be substituted the words "subsection (8A) above".
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(4) After the said subsection (9) there shall be inserted the following subsection—
(9A) Where a person is liable to pay the standard community charge in respect only of part of a financial year, the amount which he is liable to pay shall be calculated by apportionment on a daily basis.
§ (5) In paragraph (b) of subsection (10) after the word "charge" there shall be inserted the words "which would, if the premises were for the whole of that financial year premises to which this section applies and were not, at any time in that year, relevant premises for the purposes of subsection (8) above, be".'.
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No. 89, in page 113, line 4, leave out paragraph 8 and insert the following paragraph.
'8.—(1) Section 11 of that Act (liability for and calculation of collective community charge) shall be amended as follows.
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(2) In subsection (7)—
(a) after the words "shall be" there shall be inserted the words "the amount which is"; and
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No. 90, in page 113, line 7, at end insert—
'9. After section 11 of that Act there shall be inserted the following new section—