Commentary on Sections Part 1 – Non-Domestic Rating Section 7 – Completion notices for new buildings
24.This section expands the definition of a new building, for the purpose of the serving of a completion notice by a billing authority, by amending section 46A of the 1988 Act. Section 46A and Schedule 4A to the 1988 Act make provision for the service of a completion notice in respect of a new building. It states the day on which a new building is to be treated as completed, with the effect that it is then capable of being added to the rating list. New sub-paragraph (iv) is inserted into section 46A(6)(b), to apply the same procedure to a building that has been altered and which, although consisting of or included in a hereditament previously shown in a rating list, has been removed from the list. This will apply to buildings that are temporarily incapable of beneficial occupation while the alterations are being made.