{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999/regulation-4",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999/regulation-4.json",
  "legislation": "ukdsi/1999/0110856066",
  "legislation_title": "The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Notional chargeable amount",
  "text": "(1) The notional chargeable amount for a defined hereditament for a relevant year shall be the amount found by applying the formula–\nA×B\n(2) For the purposes of this regulation–\n(a) A is the rateable value shown for the hereditament for 1st April 2000 in the list, and\n(b) B is the non-domestic rating multiplier for the relevant year.\n(3) Where regulation 15 (change in rateable value: change of circumstances) applies, this regulation applies subject to the modifications made in that regulation.\n(4) For a hereditament to which Schedule 1 (altered hereditaments) applies, paragraph 3 of that Schedule applies for finding the notional chargeable amount.\n(5) For a hereditament to which Schedule 2 (splits and mergers) applies, paragraph 8 of that Schedule applies for finding the notional chargeable amount.\n(6) For a hereditament to which Schedule 3 (splits and mergers: certified values) applies, paragraph 1 of that Schedule applies for finding the notional chargeable amount.\n(7) For a hereditament to which paragraph 2(b) of Schedule 4 (former central list hereditaments) applies, this regulation applies for finding the notional chargeable amount, subject to the modifications contained in paragraph 6 of that Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/1999/0110856066/regulation/4",
    "retrieved_at": "2026-10-30T15:19:17.160013+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}