{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004/schedule-1/paragraph-4",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004/schedule-1/paragraph-4.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": "schedule/1/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "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 x D.\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 local list following the alteration, and\nD is the small business 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/2004/0110507045/schedule/1/paragraph/4",
    "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."
}