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The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022
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- UK Statutory Instruments
- 2022 No. 1403
- PART 2
- Regulation 17
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Partly occupied hereditaments
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17.—(1) As regards a relevant day and a defined hereditament in relation to which an apportionment under section 44A of the Act (partly occupied hereditaments) is applicable, any chargeable amount for that day as respects the hereditament found in accordance with regulation 12 or the Schedule (as modified by any provision of these Regulations) is taken to be multiplied by A and divided by P.
(2) In paragraph (1)—
A is the amount found under section 44(2) of the Act, as substituted by section 44A(7) or (9) for the relevant day as respects the hereditament, and
P is the rateable value shown for the hereditament under section 42(4) of the Act (contents of local lists) for the relevant day.
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