ABSTRACT
This chapter considers the normal principles of rating law as to when a building is complete and due to be entered in the list, before dealing with the scope and effect of completion notices. There is now no requirement for a completion notice to be served before a new building can be entered into the list. This contrasts with the position under the GRA 1967, when it was held that a completion notice was essential. There are two situations in which a billing authority may serve a completion notice. The first is where it comes to the notice of the billing authority that a new building in its area has already been completed. The second situation is where it comes to the notice of the billing authority that the work remaining to be done on a new building in its area is such that the building can reasonably be expected to be completed within three months.
