SCHEDULES

F1C2C3SCHEDULE 7A Non-Domestic Rating: 1990-95

Annotations:
Modifications etc. (not altering text)
C3

Sch. 7A modified by S.I. 1990/608, regs. 2(4), 4(7), 6(1), 8, 9, 11(2), 15(2) and by S.I. 1990/2329, reg. 5(1)

Sch. 7A modified (13.1.1992) by S.I. 1991/2906, reg.4

Sch. 7A modified (1.4.1992) by S.I. 1992/559, reg. 2(2)

Definitions

3

1

The notional chargeable amount for a hereditament for each day in a relevant year shall be found by applying the formula—

A x BCmath

C12

A is the rateable value shown for the hereditament for 1 April 1990 in the local non-domestic rating list.

3

Subject to sub-paragraph (4) below, B is the non-domestic rating multiplier for the relevant year concerned.

4

Where the hereditament is situated in the area of a special authority, B is the authority’s non-domestic rating multiplier for the relevant year concerned.

5

C is the number of days in the relevant year concerned.

6

Relevant years are financial years falling in the transitional period.