Paragraph 2B Power to confer additional full reliefsF1F2
Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is zero.
This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied.
Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.
Annotations
Textual amendments
- F1
Sch. 4ZB 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. 2(4), 19(2)(a)
- F2
Sch. 4ZB Pts. 2A, 2B inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(3)(a), 23(2)(b)
Notes on Schedule 4ZB
Modifications
- C1
Sch. 4ZB 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)