Regulation 11 Application of regulation 12

(1)

Subject to paragraphs (3), (4) and (5), regulation 12 applies to a defined hereditament for a relevant day which falls in a relevant year (“the day concerned”) if—

(a)

as regards the hereditament the day concerned is a chargeable day for which a chargeable amount would, but for these Regulations, fall to be determined under section 43, 45 or 54 of the Act; and

(b)

NCA is greater than BL and greater than (BL x AF).

(2)

For the purposes of paragraph (1)—

“NCA” is the notional chargeable amount for the hereditament for the relevant year within which the day concerned falls;
“BL” is the base liability for the hereditament for the relevant year within which the day concerned falls;
“AF” is the appropriate fraction for the hereditament for the relevant year within which the day concerned falls.

(3)

Regulation 12 does not apply where, on the day concerned, the chargeable amount for the defined hereditament is zero under paragraph 6 (heat networks rate relief), 7 (public lavatories rate relief) or 8 (rural rate relief) of Schedule 4ZA, or paragraph 2 of Schedule 4ZB (charitable rate relief), to the Act.

(4)

Regulation 12 does not apply where the Schedule (splits and mergers) applies to a defined hereditament in the year in which the creation day falls.

(5)

Where paragraph (6) applies to a defined hereditament, regulation 12 does not apply to the hereditament for the day concerned or for any subsequent relevant day.

(6)

This paragraph applies to a defined hereditament on the day concerned where the chargeable amount which would be calculated for the hereditament under regulation 12 exceeds the chargeable amount which would be calculated for it under section 43, 45 or 54 of the Act or the amount which would be calculated for it under regulation 16.