The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment and Miscellaneous Provision) Regulations 1991

Definitions

3.—(1) In regulation 3(1) for the definition of “the amount payable” there is substituted the following definition—

• ““the amount payable” for a chargeable financial year or part of a chargeable financial year in relation to a ratepayer, a charging authority and a hereditament means—

  (a)

  the amount the ratepayer is liable to pay to the authority as regards the hereditament in respect of the year or part under section 43 or 45 of the Act, whether calculated by reference to section 43(4) to (6) or 45(4) to (6) of the Act (as those provisions are amended or substituted in any case by or under Schedule 7A to the Act) or by refernce to an amount or rules determined or prescribed under section 47(1)(a) or 58(3)(a) of the Act; or

  (b)

  where an amount falls to be credited by the charging authority against the ratepayer’s liability in respect of the year or part, the amount (if any) by which the amount referred to in sub-paragraph (a) above exceeds the amount falling to be credited;”(1)

(2) The substitution referred to in paragraph (1) does not apply in relation to any non-domestic rate in respect of the chargeable financial year beginning 1st April 1990.

(1)

Schedule 7A was inserted by the Local Government and Housing Act 1989, Schedule 5, paragraph 40.