{
  "url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-for-small-hereditaments-regulations-1996/regulation-10",
  "json_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-for-small-hereditaments-regulations-1996/regulation-10.json",
  "legislation": "uksi/1996/3214",
  "legislation_title": "The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-for-small-hereditaments-regulations-1996",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendment of the 1994 Regulations for 1997/8, 1998/9 and 1999/2000",
  "text": "At the end of paragraph 7 of Schedule 2 (splits and mergers: change in value of new hereditament) add the following sub-paragraph:\n“(6) As respects a financial year beginning in or after 1997, this paragraph shall have effect as if, for paragraph (a) of sub-paragraph (5), there were substituted—\n“(a) B is—\n(i) in a case where, for the day, the new hereditament is a small hereditament, the non-domestic rating multiplier for the relevant year in which the creation day falls less the small hereditament factor, or where the small hereditament is situated in the area of a special authority, the non-domestic rating multiplier of the special authority for the relevant year less the small hereditament factor;\nor\n(ii) in any other case, the non-domestic rating multiplier for that relevant year or, where the hereditament is situated in the area of a special authority, the non-domestic rating multiplier of the special authority for that relevant year.”.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/3214/regulation/10",
    "retrieved_at": "2026-10-29T12:28:53.862248+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."
}