{
  "url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/schedule-2/paragraph-8",
  "json_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/schedule-2/paragraph-8.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": "schedule/2/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Notional chargeable amount for new hereditament",
  "text": "(1) This paragraph applies for determining the notional chargeable amount for a new hereditament for a relevant year falling after the year in which the creation day falls.\n(2) Where this paragraph applies, the relevant notional chargeable amount for a hereditament shall be found by applying the formula\nJ×B .\n(3) For the purposes of this paragraph —\n(a) J is the rateable value shown in the list for the new hereditament for the creation day, and\n(b) B is the non-domestic rating multiplier for the relevant year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1997/3017",
      "affecting_title": "The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997"
    },
    {
      "type": "amended",
      "affecting": "uksi/1997/3017",
      "affecting_title": "The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/3017",
      "affecting_title": "The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997"
    },
    {
      "type": "amended",
      "affecting": "uksi/1997/3017",
      "affecting_title": "The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997"
    },
    {
      "type": "amended",
      "affecting": "uksi/1997/3017",
      "affecting_title": "The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/3017",
      "affecting_title": "The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997"
    },
    {
      "type": "amended",
      "affecting": "uksi/1997/3017",
      "affecting_title": "The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997"
    },
    {
      "type": "amended",
      "affecting": "uksi/1995/1678",
      "affecting_title": "The Non-Domestic Rating (Chargeable Amounts) (Amendment No. 2) Regulations 1995"
    },
    {
      "type": "added",
      "affecting": "uksi/1996/3214",
      "affecting_title": "The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996"
    },
    {
      "type": "added",
      "affecting": "uksi/1996/3214",
      "affecting_title": "The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3279/schedule/2/paragraph/8",
    "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."
}