The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

1. Introductory Text

2. PART I PRELIMINARY

   1. 1. Citation, extent, commencement and interpretation.

   2. 2. The relevant period and the relevant day.

3. PART II CHARGEABLE AMOUNTS: LOCAL LISTS (GENERAL)

   1. 3. Defined hereditaments.

   2. 4. Notional chargeable amount.

   3. 5. Base liability for 2000/2001 for hereditament subject to previous transitional provisions.

   4. 6. Base liability for 2000/2001 for hereditament outside previous transitional provisions.

   5. 7. Base liability for years subsequent to 2000/2001.

   6. 8. Appropriate fraction.

   7. 9. Case for which regulation 10 determines chargeable amount.

   8. 10. Rules for determining chargeable amount.

   9. 11. Certified value for new hereditament.

   10. 12. Change in rateable value after 1st April 2000.

   11. 13. Special authorities: special cases.

   12. 14. Special authorities: change in rateable value after 1st April 2000.

4. PART III CHARGEABLE AMOUNTS: SPECIAL CASES

   1. 15. Change in rateable value: change of circumstances on 1st April 2000.

   2. 16. Change in value before 1st April 2000 not reflected in alteration to list.

   3. 17. Crown hereditaments.

   4. 18. Partly-occupied hereditaments.

5. PART IV CHARGEABLE AMOUNTS: CENTRAL LIST (GENERAL)

   1. 19. Defined central list hereditament: rateable value assessed conventionally.

   2. 20. Base liability for 2000/2001 for central list hereditament outside previous transitional provisions.

   3. 21. Base liability for 2000/2001 for central list hereditament within previous transitional provisions.

   4. 22. Base liability for central list hereditament for subsequent years.

   5. 23. Notional chargeable amount for central list hereditament.

   6. 24. Appropriate fraction for central list hereditament.

   7. 25. Central list hereditament: case for which regulation 26 determines chargeable amount.

   8. 26. Central list hereditament: rules for determining chargeable amount.

   9. 27. Change in rateable value for defined central list hereditament after 1st April 2000.

6. PART V CHARGEABLE AMOUNTS: CLASS OF CENTRAL LIST HEREDITAMENTS

   1. 28. Defined class of central list hereditaments for which rateable values are prescribed.

   2. 29. Base liability for 2000/2001 for defined class of hereditaments.

   3. 30. Base liability for defined class of hereditaments for years subsequent to 2000/2001.

   4. 31. Notional chargeable amount for defined class of hereditaments.

   5. 32. Appropriate fraction for defined class of hereditaments.

   6. 33. Defined class of hereditaments: case for which regulation 34 determines chargeable amounts.

   7. 34. Chargeable amount for defined class of hereditaments.

   8. 35. Change in rateable value for defined class of hereditaments on or after 1st April 2000.

7. PART VI CERTIFICATION

   1. 36. Certification by appropriate valuation officer.

   2. 37. Appeals against certification.

8. Signature

9. 1. SCHEDULE 1

      ALTERED HEREDITAMENTS

   2. SCHEDULE 2

      SPLITS AND MERGERS

   3. SCHEDULE 3

      SPLITS AND MERGERS: CERTIFIED VALUES

   4. SCHEDULE 4

      FORMER CENTRAL LIST HEREDITAMENTS

10. Explanatory Note