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Part 2 Chargeable amounts

Original text. Later amendments are not shown.

  1. 7Notional chargeable amount: early relevant years
  2. 8Base liability for 2023 - 24 for a defined hereditament
  3. 9Base liability for early relevant years subsequent to 2023 - 24
  4. 10Appropriate fraction
  5. 11Application of regulation 12
  6. 12Rules for determining chargeable amount: early relevant years
  7. 13Change in rateable value after 1st April 2023
  8. 14Application of regulation 15
  9. 15Rules for determining chargeable amounts: final relevant year
  10. 16Change in rateable value on 1st April 2023
  11. 17Partly occupied hereditaments