The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022

• Collapse all -

1. Introductory Text

2. Expand +/Collapse -

   PART 1 Preliminary: general

   1. 1. Title, commencement and application

   2. 2. Interpretation

   3. 3. Defined hereditament

3. Expand +/Collapse -

   PART 2 Preliminary: calculations

   1. 4. Base liability

   2. 5. Notional chargeable amount

   3. 6. (1) Where, on 1 April 2023, section 43(4B)(b) of the...

   4. 7. (1) This regulation applies to a defined hereditament where for...

4. Expand +/Collapse -

   PART 3 Cases to which the prescribed rules apply

   1. 8. For the purpose of section 58(2) of the Act, the...

   2. 9. Prescribed descriptions

   3. 10. Exceptions

5. Expand +/Collapse -

   PART 4 Prescribed rules

   1. 11. Rules for finding the chargeable amount

   2. 12. The chargeable amount for a relevant day is the amount...

   3. 13. If the result of reducing the chargeable amount in accordance...

   4. 14. Financial year commencing on 1 April 2023

   5. 15. Financial year commencing on 1 April 2024

   6. 16. Financial years commencing on 1 April 2025, 1 April 2026 and 1 April 2027

6. Expand +/Collapse -

   PART 5 Revocation

   1. 17. The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2016 are revoked....

7. Signature

8. Explanatory Note