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Paragraph 5 F1

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

(1)

This paragraph applies if—

(a)

for any day in a financial year any description of hereditament is shown against a person’s name in F2the central non-domestic rating list in force for the year in relation to England, and

(b)

paragraphs 2 and 4 apply in relation to that description of hereditament for that day.

(2)

The chargeable amount for that day in respect of that description of hereditament is to be calculated in accordance with paragraph 2.

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. 5(1)(a) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(4)(b), 23(2)(b)

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)