{
  "url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/regulation-13",
  "json_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/regulation-13.json",
  "legislation": "uksi/1994/3279",
  "legislation_title": "The Non-Domestic Rating (Chargeable Amounts) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Special authorities: change in rateable value after 1 April 1995",
  "text": "(1) Paragraph (2) applies where, for a day after 1 April 1995, the rateable value shown in the list for a defined hereditament in a case where regulation 12 applies is greater than that shown for it for 1 April 1995.\n(2) Where this paragraph applies, regulation 12 shall have effect as regards the hereditament for the day as if the reference to the formula—\n(BL×AF)C+((D-B)×J)C were a reference to the formula—\n(BL×AF)C+(N×D)-(J×B)C and as if the reference to the formula—\n(BL×AF)C×DB were a reference to the formula—\n((BL×AF)C×DB)+((N-J)×D)C\n(3) Paragraph (4) applies where for a day after 1 April 1995 the rateable value shown in the list for a defined hereditament in a case where regulation 12 applies is less than that shown for it for 1 April 1995.\n(4) Where this paragraph applies, regulation 12 (special authorities: special cases) shall have effect as regards the hereditament for the day as if the reference to the formula—\n(BL×AF)C+((D-B)×J)C were a reference to the formula—\n((BL×AF)C×NJ)+((D-B)×N)C and as if the reference to the formula—\n(BL×AF)C×DB were a reference to the formula—\n(BL×AF)C×DB×NJ\n(5) For the purposes of the provisions substituted in regulation 12 by paragraphs (2) and (4) —\n(a) B is the non-domestic rating multiplier for the relevant year in which the chargeable day falls,\n(b) C is the number of days in the relevant year,\n(c) D is the non-domestic rating multiplier of the special authority concerned for the relevant year,\n(d) N is the rateable value shown in the list for the hereditament for the day,\n(e) J is the rateable value shown in the list for the hereditament for 1 April 1995, and\n(f) BL and AF have the meanings given in regulation 9(2).\n(6) Where one or more of the following provisions apply —\n(a) regulation 14 (change in rateable value: change of circumstances on 1 April 1995),\n(b) paragraph 5 of Schedule 1 (altered hereditament: change in rateable value),\n(c) paragraph 11 of Schedule 2 (rateable value: hereditament split or merged after 1 April 1995),\n(d) paragraph 9 of Schedule 3 (chargeable amount for former central list hereditament),\nthis regulation applies subject to the modifications made in the regulation or paragraph concerned.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/1996/911",
      "affecting_title": "The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3279/regulation/13",
    "retrieved_at": "2026-10-29T13:19:38.249689+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}