# The Non-Domestic Rating (Rates Retention) Regulations 2013, Paragraph 2: Case A hereditament: calculation of qualifying relief


(1) The amount specified by this paragraph is the amount which is the total of the difference between—
(a) the amount calculated for the year in accordance with sub-paragraph (2); and
(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.
(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(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
(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.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111532959/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-rates-retention-regulations-2013/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.