# The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996, Regulation 10: Amendment of the 1994 Regulations for 1997/8, 1998/9 and 1999/2000


At the end of paragraph 7 of Schedule 2 (splits and mergers: change in value of new hereditament) add the following sub-paragraph:
“(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—
“(a) B is—
(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;
or
(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.”.”.

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Source: https://www.legislation.gov.uk/uksi/1996/3214/regulation/10 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-chargeable-amounts-for-small-hereditaments-regulations-1996/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.