The Non-Domestic Rating (Cancellation of Backdated Liabilities) Regulations 2012
Section 49A of the Local Government Finance Act 1988, as inserted by section 71 of the Localism Act 2011, provides that the Secretary of State may make provision through regulations for the cancellation of certain backdated non-domestic rates liabilities. Section 49A also provides that the regulations only apply in relation to a non-domestic hereditament shown in a non-domestic rating list compiled on 1st April 2010, and which is shown for that day as the result of an alteration of the list made after the list was compiled.