# The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996, Regulation 11: Amendment of the 1994 Regulations for 1997/8, 1998/9 and 1999/2000


At the end of paragraph 8 of Schedule 2 (splits and mergers: notional chargeable amount for new hereditament) add the following sub-paragraph—
“(4) As respects a financial year beginning in or after 1997, this paragraph shall have effect as if, for paragraph (b) of sub-paragraph (3), there were substituted—
“(b) B is—
(i) in a case where, for the creation day, the new hereditament is a small hereditament, the non-domestic rating multiplier for the relevant year less the small hereditament factor; or
(ii) in any other case, the non-domestic rating multiplier for the relevant year.”.”.

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Source: https://www.legislation.gov.uk/uksi/1996/3214/regulation/11 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-chargeable-amounts-for-small-hereditaments-regulations-1996/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.