Rating: key legal issues
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Liability for rates in the case of occupied hereditaments is determined under section 43 of the Local Government Finance Act 1988 (LGFA 1988). Section 45 determines liability in the case of unoccupied hereditaments. In both cases there must be a hereditament shown in the rating list. In the case of occupied...Explore the subscription options here to get full access to isurv, including downloads.
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