{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999/schedule-1/paragraph-3.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/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Altered hereditament—notional chargeable amount",
  "text": "(1) The notional chargeable amount for a relevant year for an altered hereditament shall be found by applying the formula A × B.\n(2) For the purposes of this paragraph–\nA is the rateable value shown for the hereditament for the day for which it is shown for the first time in the list following its alteration, and\nB is the non-domestic rating multiplier for the relevant year.",
  "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/3",
    "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."
}