# The Non-Domestic Rating (Chargeable Amounts) Regulations 1994, Regulation 13: Special authorities: change in rateable value after 1 April 1995


(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.
(2) Where this paragraph applies, regulation 12 shall have effect as regards the hereditament for the day as if the reference to the formula—
(BL×AF)C+((D-B)×J)C were a reference to the formula—
(BL×AF)C+(N×D)-(J×B)C and as if the reference to the formula—
(BL×AF)C×DB were a reference to the formula—
((BL×AF)C×DB)+((N-J)×D)C
(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.
(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—
(BL×AF)C+((D-B)×J)C were a reference to the formula—
((BL×AF)C×NJ)+((D-B)×N)C and as if the reference to the formula—
(BL×AF)C×DB were a reference to the formula—
(BL×AF)C×DB×NJ
(5) For the purposes of the provisions substituted in regulation 12 by paragraphs (2) and (4) —
(a) B is the non-domestic rating multiplier for the relevant year in which the chargeable day falls,
(b) C is the number of days in the relevant year,
(c) D is the non-domestic rating multiplier of the special authority concerned for the relevant year,
(d) N is the rateable value shown in the list for the hereditament for the day,
(e) J is the rateable value shown in the list for the hereditament for 1 April 1995, and
(f) BL and AF have the meanings given in regulation 9(2).
(6) Where one or more of the following provisions apply —
(a) regulation 14 (change in rateable value: change of circumstances on 1 April 1995),
(b) paragraph 5 of Schedule 1 (altered hereditament: change in rateable value),
(c) paragraph 11 of Schedule 2 (rateable value: hereditament split or merged after 1 April 1995),
(d) paragraph 9 of Schedule 3 (chargeable amount for former central list hereditament),
this regulation applies subject to the modifications made in the regulation or paragraph concerned.

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Source: https://www.legislation.gov.uk/uksi/1994/3279/regulation/13 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.