The Non-Domestic Rating (Collection and Enforcement) (Central Lists) (Amendment) Regulations 1991

Definitions

3.—(1) In regulation 2(1) for the definition of “the amount payable”there is substituted the following definition—

• ““the amount payable”for a chargeable financial year or part of a chargeable financial year in relation to a ratepayer and a hereditament means—

  (a)

  the amount the ratepayer is liable to pay to the Secretary of State as regards the hereditament in respect of the year or part under section 54 of the Act; or

  (b)

  where an amount falls to be credited by the Secretary of State against the ratepayer’s liability in respect of the year or part, the amount (if any) by which the amount referred to in sub-paragraph (a) above exceeds the amount falling to be so credited;”

(2) The substitution referred to in paragraph (1) does not apply in relation to any non-domestic rate in respect of the chargeable financial year beginning 1st April 1990.