# The Non-Domestic Rating (Chargeable Amounts) (Amendment No. 2) Regulations 1995, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make amendments to the Non-Domestic Rating (Chargeable Amounts) Regulations 1994 (“the 1994 Regulations”) which made provision for the five year period beginning on 1st April 1995 in relation to non-domestic rates under Part III of the Local Government Finance Act 1988 (“the 1988 Act”) as to the chargeable amount for which a ratepayer is liable in certain circumstances.
Regulation 16 of the 1994 Regulations makes special provision for hereditaments which, before they became subject to rates were exempt because of Crown exemption. Regulation 2 of these Regulations extends regulation 16 to certain hereditaments of new police authorities established from 1st April 1995 by virtue of changes made by the Police and Magistrates' Courts Act 1994.
Regulation 18 of the 1994 Regulations defines the cases for which Part IV of those Regulations makes provision for determining the chargeable amount. At present the conditions specified in regulation 18 include the condition that the hereditament was shown in the central non-domestic rating list for 31st March 1995, as well as on other days specified. Regulation 3 of these Regulations amends regulation 18 to include the case where the hereditament was in a local non-domestic rating list on 31st March 1995, and makes consequential amendments.
Regulation 4 replaces the reference in regulation 35(5)(a) (appeals in relation to certification) of the 1994 Regulations to Part V of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 with a reference to the comparable provision in regulation 36 of the 1994 Regulations.
Regulation 5 of these Regulations amends paragraph 9(3) of Schedule 2 to the 1994 Regulations (splits and mergers—base liability for the year after the year in which the creation day falls) to include in the calculation of the base liability the assumption that the hereditament was occupied and that none of the mandatory or discretionary reliefs applied to it.

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Source: https://www.legislation.gov.uk/uksi/1995/1678/note (the official version)
Page: https://openlegislation.uk/non-domestic-rating-chargeable-amounts-amendment-no-2-regulations-1995/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.