{
  "url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/regulation-21",
  "json_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/regulation-21.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/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Base liability for central list hereditament for years subsequent to 1995-96",
  "text": "(1) The base liability for a defined central list hereditament for the relevant year beginning in 1996, 1997, 1998 or 1999 (the year concerned) shall be found by applying the formula—\n(BL×AF)\n(2) For the purposes of this regulation—\n(a) BL is the base liability for the hereditament for the relevant year immediately preceding the year concerned, and\n(b) AF is the appropriate fraction for the hereditament for the relevant year immediately preceding the year concerned.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3279/regulation/21",
    "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."
}