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


At the end of paragraph 3 of Schedule 1 (altered hereditament: 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 sub-paragraph (2)(b), there were substituted—
“(b) B is—
(i) in a case where, for the day for which it is shown for the first time in the list following its alteration, the 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.”.”.

---
Source: https://www.legislation.gov.uk/uksi/1996/3214/regulation/9 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-chargeable-amounts-for-small-hereditaments-regulations-1996/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.