# The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999, Regulation 22: Base liability for central list hereditament for subsequent years


(1) The base liability for a defined central list hereditament for a relevant year (the year concerned) beginning after the first relevant year of the relevant period shall be found by applying the formula (BL × AF).
(2) For the purposes of this regulation–
BL is the base liability for the hereditament for the relevant year immediately preceding the year concerned, and
AF is the appropriate fraction for the hereditament for the relevant year immediately preceding the year concerned.

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Source: https://www.legislation.gov.uk/ukdsi/1999/0110856066/regulation/22 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.