# The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996, Regulation 13: Amendment of the 1994 Regulations for 1997/8, 1998/9 and 1999/2000


After regulation 36, add the following new Part—
“PART VII
CHARGEABLE AMOUNTS FOR SMALL HEREDITAMENTS SHOWN IN THE LOCAL LIST
37 Regulation 38 or 39 applies in relation to a small hereditament for a day falling within the relevant period for which Parts II or III of these Regulations do not apply for finding the chargeable amount.
38 The chargeable amount for a small hereditament to which this regulation applies as respects any day falling in the financial year beginning in 1997 shall be calculated in accordance with sections 43 to 45 of the 1988 Act as if for subsections (4) and (5) of section 44 there were substituted—
“(4) Subject to subsection (5) below, B is the non-domestic rating multiplier for the financial year beginning in 1996.
(5) Where the hereditament is situated in the area of a special authority, B is the authority’s non-domestic rating multiplier for the financial year beginning in 1997 less the small hereditament factor.”.
39 The chargeable amount for a small hereditament to which this regulation applies as respects a day falling within the financial year beginning in 1998 or 1999 shall be calculated in accordance with sections 43 to 45 of the 1988 Act as if for subsections (4) and (5) of section 44 there were substituted—
“(4) Subject to subsection (5) below, B is the non-domestic rating multiplier for the financial year less the small hereditament factor.
(5) Where the billing authority is a special authority, B is the authority’s non-domestic rating multiplier for the financial year less the small hereditament factor.”.”.

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Source: https://www.legislation.gov.uk/uksi/1996/3214/regulation/13 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-chargeable-amounts-for-small-hereditaments-regulations-1996/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

