# The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999, Paragraph 4: Notional chargeable amount for split class of hereditaments


(1) The notional chargeable amount for a relevant year for a split class of hereditaments shall be found by applying the formula–
(A+SJ)×B .
(2) For the purposes of this paragraph–
A is the rateable value shown for the class of hereditaments for 1st April 2000 in the central list;
B is the non-domestic rating multiplier for the relevant year; and
SJ is the total of the rateable values shown for 1st April 2000 in local non-domestic rating lists for all the former central list hereditaments included in the former class in relation to the split class of hereditaments.

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Source: https://www.legislation.gov.uk/ukdsi/1999/0110856066/schedule/4/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-1999/schedule-4/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.