# Non-Domestic Rating Act 2023, Paragraph 31

Extent: E+W

(1) The Schedule (splits and mergers) is amended as follows.
(2) In paragraph 2 (rules for determination of chargeable amount for new hereditament: splits on 1st April 2023), in sub-paragraph (1), omit “early”.
(3) In paragraph 3 (rules for determination of chargeable amount for new hereditament: mergers on 1st April 2023), in sub-paragraph (1) omit “early”.
(4) In paragraph 4 (rules for determining chargeable amount for new hereditament: splits after 1st April 2023 in an early relevant year)—
(a) in the heading, omit “in an early relevant year”;
(b) in sub-paragraph (1)—
(i) in the words before paragraph (a), omit “early”;
(ii) in paragraph (b), omit “and in an early relevant year”.
(5) In paragraph 5 (rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 in an early relevant year)—
(a) in the heading, omit “in an early relevant year”;
(b) in sub-paragraph (1)—
(i) in the words before paragraph (a), omit “early”;
(ii) in paragraph (b), omit “in an early relevant year”.
(6) In paragraph 6 (changes in the value of new hereditament: early relevant year of creation)—
(a) in the heading, omit “early”;
(b) in sub-paragraphs (1) and (3), for “an early” substitute “a”.
(7) In paragraph 7 (notional chargeable amount for new hereditament: early relevant years)—
(a) in the heading, omit “: early relevant years”;
(b) in sub-paragraph (1) for “an early” substitute “a”.
(8) In paragraph 8 (base liability for the early relevant year after the year in which the creation day falls)—
(a) in the heading, omit “early”;
(b) in sub-paragraph (1), for “an early” substitute “the”.
(9) In paragraph 9 (base liability for subsequent early relevant years for new hereditament)—
(a) in the heading, omit “early”;
(b) in sub-paragraph (1), omit “early”.
(10) In paragraph 10 (rateable value: hereditament split or merged after 1st April 2023), in sub-paragraph (2)—
(a) after paragraph (a) insert “and”;
(b) omit paragraph (c) and the “and” preceding it.

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Source: https://www.legislation.gov.uk/ukpga/2023/53/schedule/paragraph/31 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-act-2023/schedule/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.