# The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996, Regulation 12: Amendment of the 1994 Regulations for 1997/8, 1998/9 and 1999/2000


At the end of paragraph 1 of Schedule 2A (splits and mergers—certified values: notional chargeable amount) add the following sub-paragraph—
“(3) As respects a financial year beginning in or after 1997, this paragraph shall have effect as if, for the definition of B, there were substituted—
“B is—
(a) 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
(b) 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/12 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-chargeable-amounts-for-small-hereditaments-regulations-1996/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.