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Regulations 5 and 6
1. In this Schedule the definition of “non-domestic rate” in regulation 1 shall be construed as meaning, except in paragraph 4, non-domestic regional rate and non-domestic district rate and, in that paragraph, non-domestic regional rate and non-domestic district rates.
2. The product of a non-domestic rate of one penny in the pound in any district for any year shall be determined by deducting from the gross rate income from each specified hereditament in the district the cost of collection and the loss on collection attributable to those hereditaments and dividing the remainder by the total of the pence in the pound of the non-domestic rates made for the year.
3. In this Schedule the gross rate income for any district for any year shall be ascertained by adding together the following amounts:—
(a)the total amounts produced by calculating, from the rateable value of each specified hereditament in the district shown in the record kept by the Department of rates payable for that year, the gross liability of the hereditaments to rates for the year less the total amount of any reliefs granted in respect of such hereditaments under Article 31 of the Order; and
(b)the total of amounts by way of rates for an earlier year found during the year to be recoverable in respect of specified hereditaments or former specified hereditaments in the district under Article 13 of the Order.
4.—(1) When, in accordance with paragraph 4(1) of Schedule 1, the cost of collection for any district has been ascertained, the cost of collection of non-domestic rates for the district shall be determined in accordance with sub-paragraphs (2) and (3).
(2) The cost of collection of non-domestic rates for a district for any year shall be the proper proportion of the total cost of collection for that year of rates for the district.
(3) The proper proportion of the total cost of collection for any year is the proportion which the aggregate rateable values of specified hereditaments in the district bears to the rateable value of the district.
5. The loss on collection of non-domestic rates for any district for any year shall be the total amount for the year of rates written off in respect of specified hereditaments or former specified hereditaments in the district (including allowances made by way of discount under Articles 20 and 21 of the Order) less any such amount for an earlier year found during the year to be recoverable.
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