{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2016/regulation-14",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2016/regulation-14.json",
  "legislation": "ukdsi/2016/9780111151655",
  "legislation_title": "The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2016",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Change in rateable value on 1st April 2017",
  "text": "(1) This regulation applies where any circumstances regarding a relevant factor taken into account in determining the rateable value shown in a local list for a defined hereditament for 1st April 2017 differ from the circumstances regarding that factor existing on 31st March 2017, so that the rateable value shown for 1st April 2017 is different from that which would have been shown if the circumstances regarding that factor existing on 31st March 2017 continued to exist on 1st April 2017.\n(2) Where this regulation applies, the references in regulation 7 (notional chargeable amount) and 10 (appropriate fraction) to a rateable value shown for 1st April 2017 are treated as references to the value certified by the appropriate valuation officer as the rateable value which would have been shown for that day if that value had fallen to be determined as regards that factor by reference to the circumstances existing on 31st March 2017.\n(3) Where this regulation and regulation 12 apply, regulation 13 (change in rateable value after 1st April 2017) has effect as if—\n(a) the references in paragraphs (1), (3) and (5) of regulation 13 to a rateable value shown for 1st April 2017 were references to the value certified by the appropriate valuation officer as the rateable value which would have been shown for that day if that value had fallen to be determined as regards the factor mentioned in paragraph (1) by reference to the circumstances existing on 31st March 2017, and\n(b) the references in paragraphs (1) and (3) of regulation 13 to the rateable value for a day after 1st April 2017 were treated as including a reference to the rateable value actually shown for 1st April 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111151655/regulation/14",
    "retrieved_at": "2026-10-30T15:07:28.900201+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."
}