Part 2 Chargeable amounts
- 7Notional chargeable amount: early relevant years
- 8Base liability for 2023 - 24 for a defined hereditament
- 9Base liability for early relevant years subsequent to 2023 - 24
- 10Appropriate fraction
- 11Application of regulation 12
- 12Rules for determining chargeable amount: early relevant years
- 13Change in rateable value after 1st April 2023
- 14Application of regulation 15
- 15Rules for determining chargeable amounts: final relevant year
- 16Change in rateable value on 1st April 2023
- 17Partly occupied hereditaments