Regulation 6 Amendment of the 1994 Regulations for 1997/8, 1998/9 and 1999/2000

At the end of regulation 4 (notional chargeable amount) add the following paragraph:

“(7)

As respects a financial year beginning in or after 1997, this regulation shall have effect as if, for paragraph (2)(b), there were substituted—

“(b)

B is—

(i)

in a case where the rateable value shown in the list for the hereditament is as specified in regulation 8(2)(b) or (c) or (4), 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.”.”.