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The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999
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- UK Statutory Instruments
- 1999 No. 3379
- PART II
- Regulation 7
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Base liability for years subsequent to 2000/2001
7.—(1) The base liability for a defined hereditament for a relevant year (the year concerned) beginning after the first relevant year of the relevant period shall be found by applying the formula–
BL × AF
(2) For the purposes of this regulation–
(a)BL is the base liability for the hereditament for the relevant year immediately preceding the year concerned, and
(b)AF is the appropriate fraction for the hereditament for the relevant year immediately preceding the year concerned.
(3) For a hereditament to which Schedule 2 (splits and mergers) applies, paragraphs 9 and 10 of that Schedule apply for finding the base liability.
(4) For a hereditament to which Schedule 3 (splits and mergers—certified values) applies, paragraph 3 of that Schedule applies for finding the base liability for years subsequent to the relevant year beginning in 2000.
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