SCHEDULES

F1C4C5SCHEDULE 7A Non-Domestic Rating: 1990-95

Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C5

Sch. 7A modified by S.I. 1990/608, regs. 2(4), 4(7), 6(1), 8, 9, 11(2), 15(2) and by S.I. 1990/2329, reg. 5(1)

Sch. 7A modified (13.1.1992) by S.I. 1991/2906, reg.4

Sch. 7A modified (1.4.1992) by S.I. 1992/559, reg. 2(2)

Chargeable amounts

C18

1

Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—

a

as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,

b

as regards the day concerned the hereditament is a defined hereditament,

c

NCA is less than BL,

d

NCA is less than (BL x AF), and

C2e

in a case where the day concerned is not 1 April 1990, paragraph 9 below applies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.

2

In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—

a

if the appropriate amount is positive, adding it to (BL x AF), or

b

if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).

3

For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—

D x(E-F)Gmath

4

For the purposes of this paragraph—

a

NCA is the notional chargeable amount for the hereditament for the day concerned,

b

BL is the base liability for the hereditament for the day concerned,

c

AF is the appropriate fraction for the hereditament for the day concerned,

C3d

D is the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990,

e

E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,

f

F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and

g

G is the number of days in the financial year in which the day concerned falls.