If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
This guidance note sets out how certain backdated business rates liabilities, relating to the 2005 rating list, will be cancelled.
It also gives examples of when the cancellation applies.