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Schedule 5A Central rating: chargeable amountC1F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 1Chargeable amount before any reliefs
  2. 2Reliefs
  3. 2APOWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES
  4. 3Cases where more than one relief applies
  5. 4Interpretation

Annotations

Textual amendments

F1

Sch. 5A 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. 3(3), 19(2)(a)

Modifications

C1

Sch. 5A 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)