{
  "url": "https://openlegislation.uk/non-domestic-rating-act-2023/schedule/paragraph-31",
  "json_url": "https://openlegislation.uk/non-domestic-rating-act-2023/schedule/paragraph-31.json",
  "legislation": "ukpga/2023/53",
  "legislation_title": "Non-Domestic Rating Act 2023",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-act-2023",
  "path": "schedule/paragraph/31",
  "kind": "paragraph",
  "number": "31",
  "heading": null,
  "text": "(1) The Schedule (splits and mergers) is amended as follows.\n(2) In paragraph 2 (rules for determination of chargeable amount for new hereditament: splits on 1st April 2023), in sub-paragraph (1), omit “early”.\n(3) In paragraph 3 (rules for determination of chargeable amount for new hereditament: mergers on 1st April 2023), in sub-paragraph (1) omit “early”.\n(4) In paragraph 4 (rules for determining chargeable amount for new hereditament: splits after 1st April 2023 in an early relevant year)—\n(a) in the heading, omit “in an early relevant year”;\n(b) in sub-paragraph (1)—\n(i) in the words before paragraph (a), omit “early”;\n(ii) in paragraph (b), omit “and in an early relevant year”.\n(5) In paragraph 5 (rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 in an early relevant year)—\n(a) in the heading, omit “in an early relevant year”;\n(b) in sub-paragraph (1)—\n(i) in the words before paragraph (a), omit “early”;\n(ii) in paragraph (b), omit “in an early relevant year”.\n(6) In paragraph 6 (changes in the value of new hereditament: early relevant year of creation)—\n(a) in the heading, omit “early”;\n(b) in sub-paragraphs (1) and (3), for “an early” substitute “a”.\n(7) In paragraph 7 (notional chargeable amount for new hereditament: early relevant years)—\n(a) in the heading, omit “: early relevant years”;\n(b) in sub-paragraph (1) for “an early” substitute “a”.\n(8) In paragraph 8 (base liability for the early relevant year after the year in which the creation day falls)—\n(a) in the heading, omit “early”;\n(b) in sub-paragraph (1), for “an early” substitute “the”.\n(9) In paragraph 9 (base liability for subsequent early relevant years for new hereditament)—\n(a) in the heading, omit “early”;\n(b) in sub-paragraph (1), omit “early”.\n(10) In paragraph 10 (rateable value: hereditament split or merged after 1st April 2023), in sub-paragraph (2)—\n(a) after paragraph (a) insert “and”;\n(b) omit paragraph (c) and the “and” preceding it.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 31 in force at Royal Assent, see s. 19(1)(c)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "asc/2024/6",
      "affecting_title": "Local Government Finance (Wales) Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "asc/2024/6",
      "affecting_title": "Local Government Finance (Wales) Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "asc/2024/6",
      "affecting_title": "Local Government Finance (Wales) Act 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/53/schedule/paragraph/31",
    "retrieved_at": "2026-10-29T08:50:43.080617+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}