{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999/regulation-6",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Base liability for 2000/2001 for hereditament outside previous transitional provisions",
  "text": "(1) This regulation applies to a defined hereditament if regulation 10 of the 1994 Regulations did not apply to that hereditament for 31st March 2000.\n(2) In a case where this regulation applies, the base liability for the hereditament for the relevant year shall be found by applying the formula–\nY×Z\n(3) For the purposes of this regulation–\n(a) Y is the rateable value shown for the hereditament for 31st March 2000 in the list, and\n(b) Z is the non-domestic rating multiplier for the financial year beginning in 1999.\n(4) Where one or more of the following provisions apply–\n(a) regulation 16 (change in rateable value before 1st April 2000 not reflected by alteration of list);\n(b) paragraph 2 of Schedule 1 (altered hereditaments); or\n(c) paragraph 3 of Schedule 4 (class of central list hereditaments splitting),\nthis regulation applies subject to the modifications made in the provision concerned.\n(5) For a hereditament to which Schedule 3 (splits and mergers—certified values) applies, paragraph 2 of that Schedule applies for finding the base liability for the relevant year beginning in 2000.",
  "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/6",
    "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."
}