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The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) (No.2) Regulations 2011
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- UK Statutory Instruments
- 2011 No. 1665
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations make provision for the amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 and for minor associated amendments to the Non-Domestic Rating Contributions (England) Regulations 1992, following changes to the level of Small Business Rate Relief between 1st October 2011 and 31st September 2012, for certain ratepayers who meet relevant conditions.
Regulation 2 and the Schedule amend the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 to allow for appropriate arrangements for the financial year of 2012 to 2013, so that the increased level of relief is apportioned to the correct part of the financial year.
Regulation 3 modifies the application of the Non-Domestic Rating Contributions (England) Regulations 1992, to allow authorities to amend their payments under these Regulations in the financial year 2011 to 2012.
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