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The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999 No. 3379
Base liability for defined class of hereditaments for years subsequent to 2000/2001
30.—(1) The base liability for a defined class of hereditaments for a relevant year beginning after the first relevant year of the relevant period (the year concerned) shall be found by applying the formula (BL × AF).
(2) For the purposes of this regulation–
BL is the base liability for the class of hereditaments for the relevant year immediately preceding the year concerned, and
AF is the appropriate fraction for the class of hereditaments for the relevant year immediately preceding the year concerned.
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