{
  "url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-england-regulations-2022/schedule/paragraph-7",
  "json_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-england-regulations-2022/schedule/paragraph-7.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/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Notional chargeable amount for new hereditament ...",
  "text": "(1) This paragraph applies for determining the notional chargeable amount for a new hereditament for a relevant year falling after the year in which the creation day falls.\n(2) Where this paragraph applies, the relevant notional chargeable amount is found by applying the formula—\nJ×Dwhere—\nJ is the rateable value shown in a list for the new hereditament for the creation day; and\nD is the small business non-domestic rating multiplier for the relevant year.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. para. 7(1) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(7)(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. para. 7 heading omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(7)(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 7 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/7",
    "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."
}