- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (16/07/1992)
- Gwreiddiol (Fel y'i Deddfwyd)
Local Government Finance Act 1988
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Rhagor o Adnoddau
Changes over time for: Paragraph 5
Version Superseded: 06/07/1993
Alternative versions:
- 01/02/1991- Amendment
- 06/03/1992- Amendment
- 16/07/1992- Amendment
- 16/07/1992
Point in time - 06/07/1993- Amendment
- 24/02/1994- Amendment
- Stop date 25/02/1994- Amendment
Status:
Point in time view as at 16/07/1992. This version of this provision has been superseded.
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Changes to legislation:
Local Government Finance Act 1988, Paragraph 5 is up to date with all changes known to be in force on or before 18 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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5(1)Sub-paragraph (2) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year exceeds the base liability for the hereditament for each day in the year.
(2)The appropriate fraction for the hereditament for each day in the year shall be found by applying the formula—
[F2(2A)X shall be found in accordance with sub-paragraphs (3) and (4) below, except that X is 100 for the financial year beginning in 1992.]
(3)X is 120 if—
(a)the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £15,000 or more, or
(b)it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £10,000 or more.
(4)X is 115 if—
(a)the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £15,000, or
(b)it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £10,000.
(5)RPI(1) is the retail prices index for September of the financial year preceding the relevant year concerned.
(6)RPI(2) is the retail prices index for September of the financial year which precedes that preceding the relevant year concerned.
(7)Sub-paragraph (8) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year does not exceed the base liability for the hereditament for each day in the year.
(8)The appropriate fraction for the hereditament for each day in the year shall be such as is—
(a)specified for the case by order made by the Secretary of State, or
(b)found in accordance with rules prescribed for the case by order so made.
(9)In making an order under this paragraph the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all[F3billing authorities] by way of non-domestic rates as regards a relevant year is the same as it would in his opinion be likely to be apart from this Schedule.
(10)Relevant years are financial years falling in the transitional period.
Textual Amendments
F2Sch. 7A para. 5: by 1992 c. 46, s. 2(1) (with s. 8(1)); S.I. 1992/1642, art.2 it is provided (16.7.1992) that para. 5 shall have effect as if after that sub. para. (2) there were inserted sub. para. (2A)(as set out above)
F3Words in Sch. 7A para. 5(9) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 85 (with s. 118(1)(2)(4))
Modifications etc. (not altering text)
C3Sch. 7A para. 5(3)(4) modified by S.I. 1990/608, regs. 8, 9
C4Sch. 7A para. 5(7)-(9) excluded (16.7.1992) by 1992 c. 46, s. 3(3) (with s. 8(1)); S.I. 1992/1642, art.2
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