{
  "url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-england-regulations-2022/schedule/paragraph-6",
  "json_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-england-regulations-2022/schedule/paragraph-6.json",
  "legislation": "uksi/2022/1403",
  "legislation_title": "The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-england-regulations-2022",
  "path": "schedule/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Changes in the value of new hereditament: ... relevant year of creation",
  "text": "(1) Sub-paragraph (2) applies in respect of a new hereditament in a relevant year in which the creation day falls where for a chargeable day after the creation day the rateable value shown in a list for the hereditament is greater than the rateable value shown for the creation day.\n(2) Where this sub-paragraph applies, paragraphs 2 to 5 have effect as regards the hereditament for the chargeable day as if the reference in those paragraphs to—\nR×JSwere a reference to—\nR×JS+N-J×BC\n(3) Sub-paragraph (4) applies in respect of a new hereditament in a relevant year in which the creation day falls where for a chargeable day after the creation day the rateable value shown in a list for a hereditament is less than the rateable value shown in a list for the creation day.\n(4) Where this sub-paragraph applies, paragraphs 2 to 5 have effect as if the reference in those paragraphs to—\nR×JSwere a reference to—\nR×J×NS×J\n(5) For the purposes of sub-paragraphs (2) and (4)—\nB is the non-domestic rating multiplier for the relevant year in which the creation day falls;\nC is the number of days in the relevant year in which the creation day falls;\nN is the rateable value shown in a list for the new hereditament for the chargeable day; and\nR, J and S have the same meanings given by paragraph 2, 3, 4 or 5.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. para. 6(1) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(6)(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. para. 6(3) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(6)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. para. 6 heading omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(6)(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 6 in force at 23.12.2022, see reg. 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1403/schedule/paragraph/6",
    "retrieved_at": "2026-10-28T21:51:13.794404+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."
}