# The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004, Paragraph 4: Altered hereditament: notional chargeable amount


(1) The notional chargeable amount for a relevant year for an altered hereditament shall be found by applying the formula A x D.
(2) For the purposes of this paragraph—
A 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
D is the small business non-domestic rating multiplier for the relevant year.

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Source: https://www.legislation.gov.uk/ukdsi/2004/0110507045/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.