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The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

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New hereditaments in rural settlements

3.—(1) Schedule 2 (splits and mergers) to the principal regulations is amended as follows.

(2) In sub-paragraph (1) in each of paragraphs 5 and 6, for “section 43(4) to (6)” there is substituted “section 43(4) to (6E)”.

(3) In sub-paragraph (3)(c in each of paragraphs 5 and 6, for “sections 43(6) (charities)” there is substituted “sections 43(6) and (6B) (charities; general stores etc. in rural settlements)”.

(4) After sub-paragraph (5) of each of paragraphs 5 and 6 there is inserted—

“(5A) Where sub-paragraph (5B) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2.

(5B) This sub-paragraph applies where on the day concerned section 43(6B) of the Act (general stores etc. in rural settlements) applies as respects the hereditament.”

(5) In sub-paragraph (3) of paragraph 9(1), for “section 43(6) (charities)” there is substituted “sections 43(6) and (6B) (charities; general stores etc. in rural settlements)”.

(1)

Paragraph 9 is amended by S.I. 1995/1678.

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