# The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999, Regulation 33: Defined class of hereditaments: case for which regulation 34 determines chargeable amount


(1) Regulation 34 applies to a defined class of hereditament for a relevant day (the day concerned) if–
(a) as regards the class of hereditaments the day concerned is a chargeable day for which a chargeable amount would, but for the Regulations, fall to be determined under section 54 of the Act, and
(b) NCA is–
(i) greater than BL and greater than (BL × AF), or
(ii) less than BL and less than (BL × AF).
(2) For the purposes of this regulation–
NCA is the notional chargeable amount for the class of hereditaments for the relevant year within which the day concerned falls,
BL is the base liability for the class of hereditaments for the relevant year within which the day concerned falls,
AF is the appropriate fraction for the class of hereditaments for the relevant year within which the day concerned falls.
(3) Regulation 34 does not apply to a defined class of hereditaments for the day concerned if–
(a) as respects a relevant day falling before the day concerned, the value of X for the purposes of determining the appropriate fraction fell to be determined in accordance with regulation 32(2)(a); and
(b) as respects the day concerned, the value of X falls to be determined in accordance with regulation 32(2)(b);
or if–
(i) as respects a relevant day falling before the day concerned, the value of X, for the purposes of determining the appropriate fraction, fell to be determined in accordance with regulation 32(2)(b), and
(ii) as respects the day concerned, the value of X falls to be determined in accordance with regulation 32(2)(a).

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Source: https://www.legislation.gov.uk/ukdsi/1999/0110856066/regulation/33 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

