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Construction of references to property being rateable and relationship between expressions “relevant property”, “hereditament” and “tenement”, etc.
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14.—(1) A provision of this Act providing that relevant property shall be rateable shall be construed as a provision to the effect that the property is property in respect of which a rate may be made and like provisions of this Act shall be construed accordingly.
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(2) The use in this Act of the expression “relevant property” in relation to property that may be the subject of a valuation under Parts 4 to 7 rather than the expression “hereditament” or “tenement” (being expressions that were used, for the corresponding purpose, in the repealed enactments) shall not affect—
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(a) the operation of any enactment not repealed by this Act that—
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(i) confers power to make a rate or determine the rate in the pound of a rate,
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(ii) provides for the treatment of property in any particular manner for the purpose of the exercise of such a power,
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(iii) provides for the remission of a rate or the making of an allowance in respect of a rate,
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(iv) provides for the assessment, collection or recovery of a rate,
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(v) provides for any matters consequential on, or incidental to, the foregoing, or
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(vi) provides for any matter (not related to any of the foregoing matters) by reference to the rateable valuation of a property,
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or
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(b) the operation of the rules of law that apply in determining whether one person as distinct from another is in occupation of a property for the purpose of liability to pay a rate made in respect of the property,
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and, accordingly, on and from the commencement of this Act, references in such an enactment to—
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(I) a hereditament or tenement shall, unless the context otherwise requires, be construed as references to relevant property (within the meaning of this Act),
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(II) a rateable hereditament or tenement shall, unless the context otherwise requires, be construed as references to relevant property that is rateable by virtue of this Act.
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