{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999/schedule-2/paragraph-8",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999/schedule-2/paragraph-8.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/2/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Notional chargeable amount for new hereditament",
  "text": "(1) This paragraph applies for determining the notional chargeable amount for a new hereditament for a relevant year falling after the year in which the creation day falls.\n(2) Where this paragraph applies, the relevant notional chargeable amount for a hereditament shall be found by applying the formula J × B.\n(3) For the purposes of this paragraph–\nJ is the rateable value shown in the list for the new hereditament for the creation day, 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/2/paragraph/8",
    "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."
}