{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999/schedule-1/paragraph-2.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": "schedule/1/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Altered hereditament: base liability for 2000/2001",
  "text": "(1) The base liability for the relevant year beginning in 2000 for an altered hereditament shall be found by applying the formula Y × Z, where–\nY is the amount mentioned in sub-paragraph (2), and\nZ is the non-domestic rating multiplier for the financial year beginning in 1999.\n(2) The amount referred to in sub-paragraph (1) is the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the list for the hereditament for 31st March 2000 under paragraph 2(6) of Schedule 6 to the Act (altered rateable value) on the assumption that–\n(a) the hereditament had come into existence on 31st March 2000 and\n(b) the matters referred to in paragraph 2(7) of that Schedule as respects the hereditament were as they were assumed to be on the day on which it was shown for the first time in the list as mentioned in paragraph 1(c) of this 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/schedule/1/paragraph/2",
    "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."
}