Paragraph 9 F1
In relation to any hereditament in respect of which the paragraphs of this Schedule mentioned in the first column of the following table apply on the day concerned, the chargeable amount is to be calculated in accordance with the corresponding paragraph in the second column of the table—
| Paragraphs having effect in relation to hereditament | Paragraph to be used for calculating chargeable amount |
|---|---|
| F2Paragraph 2 and any of 4 or 8A | Paragraph 2 |
| Paragraph 6 and any of 2 F3, 4 or 8A | Paragraph 6 |
| Paragraph 7 and any of 2 , 4 or 8A | Paragraph 7 |
| Paragraph 8 and any of 2 or 4 | Paragraph 8 |
| F4Paragraph 8B and any of 2, 4 or 8A | F5Paragraph 8B |
Annotations
Textual amendments
- F1
Sch. 4ZA inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 1(3), 19(2)(a)
- F2
Words in Sch. 4ZA para. 9 Table substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(2)(b)(i), 23(2)(b)
- F3
Words in Sch. 4ZA para. 9 Table substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(2)(b)(ii), 23(2)(b)
- F4
Words in Sch. 4ZA para. 9 Table inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(2)(b)(iii), 23(2)(b)
- F5
Words in Sch. 4ZA para. 9 Table inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(2)(b)(iv), 23(2)(b)
Notes on Schedule 4ZA
Modifications
- C1
Sch. 4ZA applied (with modifications) (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 16(3) (with reg. 4)