{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004/regulation-8",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004/regulation-8.json",
  "legislation": "ukdsi/2004/0110507045",
  "legislation_title": "The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Base liability for years subsequent to 2005–06",
  "text": "(1) Subject to paragraph (2), the base liability for a defined hereditament for a relevant year (the year concerned) beginning after the first relevant year of the relevant period shall be found by applying the formula—\nBL×AF, where—\nBL is the base liability for the hereditament for the relevant year immediately preceding the year concerned, and\nAF is the appropriate fraction for the hereditament for the relevant year immediately preceding the year concerned.\n(2) For a hereditament to which Schedule 2 (splits and mergers) applies, paragraphs 8 and 9 of that Schedule shall apply for finding the base liability.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2004/0110507045/regulation/8",
    "retrieved_at": "2026-10-30T15:23:27.047905+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."
}