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Regulation 17 Partially unoccupied lands and heritages

Original text. Later amendments are not shown.

(1)

This regulation has effect for determining the amount payable as rates in respect of lands and heritages for a day in the relevant year where–

(a)

on that day those lands and heritages are subject to an apportionment under section 24A of the 1966 Act; and

(b)

regulation 7 or Part III or, as the case may be, Part V has effect as regards those lands and heritages for that day.

(2)

Subject to paragraph (3), where this regulation has effect, the amount payable shall be calculated in accordance with the formula–

A×ARVRV

where–

  • A is the amount for the day determined under regulation 7, Part III or Part V, as the case may be;

  • ARV is the applicable rateable value, being the rateable value treated for rating purposes as the rateable value of the lands and heritages in terms of subsection (2), or as the case may be subsection (4), of section 24A of the 1966 Act; and

  • RV is the rateable value shown in the roll for those lands and heritages.

(3)

Where–

(a)

this regulation has effect as regards lands and heritages for a day in the relevant year; and

(b)

the amount payable as rates in respect of those lands and heritages for that day falls to be reduced by virtue of an enactment referred to in paragraph (1)(a)(i), (iii) or (iv) of regulation 16,

the amount payable shall be determined in accordance with paragraph (2) of that regulation, but as if for “regulation 7 or Part III, as the case may be,” in that paragraph there were substituted “regulation 17(2)”.