# The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2006

S.I. 2006/3394 · made 13 December 2006

These Regulations amend the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004 (“the 2004 Regulations”), which set out the rules for the transitional relief scheme that applies for the purposes of the 1st April 2005 revaluation of non-domestic properties.

Made under: Local Government Finance Act 1988 (Section 57A, Section 140, Section 143, Section 146)

PDFs: Printed copy https://openlegislation.uk/non-domestic-rating-chargeable-amounts-amendment-england-regulations-2006/pdf/uksi_20063394_en.pdf; Explanatory Memorandum https://openlegislation.uk/non-domestic-rating-chargeable-amounts-amendment-england-regulations-2006/pdf/uksiem_20063394_en.pdf

## Introductory text

rating and valuation, england
Made 13th December 2006
Coming into force 14th December 2006
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 57A, 140(4), 143(1) and (2) and 146(6) of the Local Government Finance Act 1988.
In accordance with section 143(4) of that Act, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

## 1 Citation, application and commencement

These Regulations, which apply to England only, may be cited as the Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2006 and shall come into force on the day after the day on which they are made.

## 2 Amendment to the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004 are amended in regulation 3 by the substitution for paragraph (2) of—
“(2) For the purposes of paragraph (1)(a), the conditions are that the hereditament is shown in any list for—
(a) 31st March 2005;
(b) the relevant day, with a rateable value greater than zero; and
(c) each day (if any) falling after 31st March 2005 and before the relevant day, with a rateable value greater than zero.”.

## Signature

Signed by authority of the Secretary of State
Phil Woolas
Minister of State
Department for Communities and Local Government
13th December 2006

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004 (“the 2004 Regulations”), which set out the rules for the transitional relief scheme that applies for the purposes of the 1st April 2005 revaluation of non-domestic properties.
These Regulations amend the definition of “defined hereditament” in the 2004 Regulations. A defined hereditament is one for which transitional relief will be available if the requirements of those Regulations are met. As a result of the amendment, hereditaments which had a rateable value of zero on 31st March 2005 will be added to the category of defined hereditaments.

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Source: https://www.legislation.gov.uk/uksi/2006/3394 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-chargeable-amounts-amendment-england-regulations-2006
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.