{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2016/schedule-2/paragraph-6",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2016/schedule-2/paragraph-6.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": "schedule/2/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Changes in the value of new hereditament: year of creation",
  "text": "(1) Sub-paragraph (2) applies in respect of a new hereditament in a year in which the creation day falls where for a chargeable day after the creation day the rateable value shown in a list for the hereditament is greater than the rateable value shown for the creation day.\n(2) Where this sub-paragraph applies, paragraphs 2 to 5 have effect as regards the hereditament for the chargeable day as if the reference in those paragraphs to—\nR×J S were a reference to—\nR×J S + ( ( N−J )×B ) C.\n(3) Sub-paragraph (4) applies in respect of a new hereditament in a year in which the creation day falls where for a chargeable day after the creation day the rateable value shown in a list for a hereditament is less than the rateable value shown in a list for the creation day.\n(4) Where this sub-paragraph applies, paragraphs 2 to 5 have effect as if the reference in those paragraphs to—\nR×J S were a reference to—\nR×J×N S×J.\n(5) For the purposes of sub-paragraphs (2) and (4)—\nB is the non-domestic rating multiplier for the relevant year in which the creation day falls;\nC is the number of days in the relevant year in which the creation day falls;\nN is the rateable value shown in a list for the new hereditament for the chargeable day; and\nR, J and S have the same meanings given by paragraph 2, 3, 4 or 5.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111151655/schedule/2/paragraph/6",
    "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."
}