SCHEDULES
SCHEDULE 6 Non-Domestic Rating: Valuation
3
1
The Secretary of State may by order provide that in the case of a non-domestic hereditament of such F1class as may be prescribed—
b
its rateable value shall be such as is determined in accordance with prescribed rules.
2
The Secretary of State may by order provide that in the case of non-domestic hereditaments to be shown in a central non-domestic rating list by virtue of regulations under section 53(2) above—
b
their rateable value shall be such as is specified in the order or determined in accordance with prescribed rules.
F53
For the purposes of sub-paragraph (1) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.
4
Without prejudice to the generality of sub-paragraph (3) above, a class may be prescribed by reference to one or more of the following factors—
a
the physical characteristics of hereditaments;
b
the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.