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Paragraph 5B F1F2

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

The Welsh Ministers may by regulations amend paragraph 5A for the purpose of providing for the calculation of the chargeable amount in relation to any description of hereditament in Wales in respect of which more than one paragraph in Parts 2 and 2A of this Schedule apply.

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

Sch. 5A paras. 5A, 5B inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(4)(c), 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)