{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2022/schedule/paragraph-10",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2022/schedule/paragraph-10.json",
  "legislation": "ukdsi/2022/9780348241488",
  "legislation_title": "The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2022",
  "path": "schedule/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Rateable value: hereditament split or merged after 1st April 2023",
  "text": "(1) This paragraph applies if the creation day falls on a day after 1st April 2023.\n(2) Subject to sub-paragraph (3) and ignoring any modifications made by regulation 16 (change in rateable value on 1st April 2023)—\n(a) regulation 10 (appropriate fraction);\n(b) regulation 13 (change in rateable value after 1st April 2023); and\n(c) regulation 15 (rules for determining chargeable amount: final relevant year),\nhave effect in relation to a new hereditament as if for references to 1st April 2023 there were substituted references to the creation day.\n(3) The modifications in sub-paragraph (2) do not apply in relation to the references to 1st April 2023 in regulation 10(2)(a), (4)(a), (6)(a) and (7)(a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2022/9780348241488/schedule/paragraph/10",
    "retrieved_at": "2026-10-30T14:44:14.360414+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."
}