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The Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2009

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Modification of the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993

4.—(1) The Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993(1) must apply in relation to the financial years beginning on 1 April 2010 and 1 April 2011 as if for the definition of “the relevant year” in regulation 2 (Interpretation) there were substituted—

  • “the relevant year”, in relation to a notice, means the financial year to which the demand for payment made by the notice relates; but where, pursuant to regulation 4 (the requirement for demand notices) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (as modified by the Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2009), the notice relates to more than one chargeable financial year “the relevant year” means the financial year beginning on 1 April 2010 or 1 April 2011 (as the case may be);.

(1)

S.I. 1993/252, to which there are amendments not relevant to these Regulations.

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