{
  "url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-amendment-regulations-1996/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-amendment-regulations-1996/note.json",
  "legislation": "uksi/1996/911",
  "legislation_title": "The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-amendment-regulations-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend 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 as to the chargeable amount for which a ratepayer is liable in certain circumstances.\nThese Regulations amend the 1994 Regulations by introducing new rules for the determination of the chargeable amount where a hereditament has split or merged after the start of the five year period. An interested person has the option of applying to the appropriate valuation officer for him to certify the value which the new hereditament would have had on 31st March 1995; that value is important in determining the chargeable amount. Regulation 2(8) and (14) introduce a new regulation and Schedule to provide for this.\nThe Regulations also amend the 1994 Regulations to ensure that where the chargeable amount for a hereditament was not previously determined under those Regulations it will not subsequently fall to be determined under those Regulations (regulation 2(7), (12) and (13)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/911/note",
    "retrieved_at": "2026-10-29T12:46:43.973202+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."
}