# The Non-Domestic Rating (Cancellation of Backdated Liabilities) Regulations 2012, Regulation 3: Cancellation of liability for a qualifying hereditament


(1) The chargeable amount under section 43 or 45 of the 1988 Act for a hereditament which is—
(a) a qualifying hereditament; or
(b) subject to paragraph (2), if it is not a qualifying hereditament, a hereditament in relation to which the conditions in regulation 5 are met,
for a chargeable day which falls within the qualifying period is zero.
(2) Where a hereditament falls within sub-paragraph (b), the chargeable amount is zero for a chargeable day within the qualifying period only where the ratepayer condition in paragraph (3) is met.
(3) The ratepayer condition is that the ratepayer in respect of the hereditament referred to in regulation 3(1)(b) was also the ratepayer of the qualifying predecessor hereditament after the relevant list alteration.

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Source: https://www.legislation.gov.uk/uksi/2012/537/regulation/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-cancellation-of-backdated-liabilities-regulations-2012/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.