{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-rates-retention-regulations-2013/schedule-2/paragraph-2",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-rates-retention-regulations-2013/schedule-2/paragraph-2.json",
  "legislation": "ukdsi/2013/9780111532959",
  "legislation_title": "The Non-Domestic Rating (Rates Retention) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-rates-retention-regulations-2013",
  "path": "schedule/2/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Case A hereditament: calculation of qualifying relief",
  "text": "(1) The amount specified by this paragraph is the amount which is the total of the difference between—\n(a) the amount calculated for the year in accordance with sub-paragraph (2); and\n(b) the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case A hereditament not been made, but disregarding any amount by which the amount of a determination would exceed the limit on the total de minimis aid that may be granted in accordance with Commission Regulation (EC) No 1998/2006 in respect of any particular undertaking.\n(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—\n(a) amounts credited to the authority’s collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a case A hereditament; less\n(b) amounts charged to the authority’s collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of that hereditament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of Articles 87 and 88 of the Treaty to de minimis aid.,Official Journal L 379, 28/12/2006 P. 0005-0010."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111532959/schedule/2/paragraph/2",
    "retrieved_at": "2026-10-30T14:50:47.039517+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."
}