# The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996, Regulation 3: Amendment of the 1994 Regulations for 1997/8


Regulation 8 (appropriate fraction) of the 1994 Regulations is amended by the addition of the following paragraph:
“(7) As respects the financial year beginning in 1997, this regulation shall have effect as if—
(a) in paragraph (2)(b), for “107.5” there were substituted “100”;
(b) in paragraph (2)(c), for “105” there were substituted “100”;
(c) at the end of paragraph (5) there were added:
“but if the hereditament falls within the description in regulation 8(2)(b) or (c) or 8(4), the value of Q is 1.”.”.

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Source: https://www.legislation.gov.uk/uksi/1996/3214/regulation/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-chargeable-amounts-for-small-hereditaments-regulations-1996/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.