- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
1. These Regulations, which apply to England only, may be cited as the Non-Domestic Rating (Deferred Payments) (England) Regulations 2009 and come into force on 31st July 2009.
2.—(1) The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Regulations 1989(1) are amended as follows.
(2) After regulation 7A (backdated liability: special provision in relation to 2005 rating lists) insert—
7B. Schedules 1B and 1C, which contain special provision in relation to payments under demand notices relating to financial years beginning on 1st April 2009, 1st April 2010 and 1st April 2011, shall have effect.”.
(3) After Schedule 1A, insert Schedule 1B set out in Schedule 1 to these Regulations.
(4) After Schedule 1B, as inserted by paragraph (3), insert Schedule 1C set out in Schedule 2 to these Regulations.
3.—(1) The Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989(2) are amended as follows.
(2) After regulation 7 (payments under demand notices: further provision) insert—
7A. Schedule 1A, which contains special provision in relation to payments under demand notices relating to financial years beginning on 1st April 2009, 1st April 2010 and 1st April 2011, shall have effect.”.
(3) Renumber the Schedule as Schedule 1, and after that Schedule, insert Schedule 1A set out in Schedule 3 to these Regulations.
4. The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003(3) shall apply in relation to the financial years beginning on 1st April 2010 and 1st April 2011 as if for the definition of “the relevant year” in paragraph (2) of regulation 1 (citation, commencement and 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) (England) Regulations 2009), the notice relates to more than one chargeable financial year “the relevant year” means the financial year beginning on 1st April 2010 or 1st April 2011 (as the case may be);”.
5. For the financial year beginning on 1st April 2009, regulation 6 (recalculation of provisional amounts) of the Non-Domestic Rating Contributions (England) Regulations 1992(4) shall have effect as if there were omitted paragraphs (2)(b) and (4).
Signed by authority of the Secretary of State for Communities and Local Government
Rosie Winterton
Minister of State
Department for Communities and Local Government
30th June 2009
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: