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Paragraph 1 C1F1

England and Wales

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

Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated F2in accordance with the formula—

A×MC

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)

F2

Words in Sch. 5A para. 1 substituted for Sch. 5A para. 1(a)(b) (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(4)(a), 23(3)(a)

Modifications

C1

Sch. 5A para. 1 excluded (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 12(1) (with regs. 4, 11)

Notes on Schedule 5A

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)