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The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996
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- 1996 No. 3214
- Regulation 9
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Amendment of the 1994 Regulations for 1997/8, 1998/9 and 1999/2000
9. At the end of paragraph 3 of Schedule 1 (altered hereditament: notional chargeable amount) add the following sub-paragraph:
“(3) As respects a financial year beginning in or after 1997, this paragraph shall have effect as if, for sub-paragraph (2)(b), there were substituted—
“(b)B is—
(i)in a case where, for the day for which it is shown for the first time in the list following its alteration, the hereditament is a small hereditament, the non-domestic rating multiplier for the relevant year less the small hereditament factor, or
(ii)in any other case, the non-domestic rating multiplier for the relevant year.”.”.
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