# The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009, 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—
A is the rateable value shown for the hereditament for the day for which it is shown for the first time in a local list following the alteration, and
D is the small business non-domestic rating multiplier for the relevant year.

---
Source: https://www.legislation.gov.uk/ukdsi/2009/9780111488034/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2009/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.