Regulation 3 Amendment of Regulations

The paragraphs referred to in regulation 2(d) are—

“7A

(1)

This paragraph applies where—

(a)

the demand notice has been served on a ratepayer by the Secretary of State;

(b)

the Secretary of State’s estimate under regulation 6(1) for the purposes of the notice (“the original estimate”) was made before the coming into force of sections 1 to 3 of the 1992 Act;

(c)

the original estimate is, in consequence of that Act, shown to be false;

(d)

the event mentioned in paragraph 6(1) above has not occurred as regards the ratepayer; and

(e)

no notice has been served under paragraph 7(2).

(2)

The Secretary of State shall as soon as practicable after the day on which sections 1 to 3 of the 1992 Act come into force—

(a)

adjust the instalments payable on or after the transitional adjustment day (“the remaining instalments”) so that they accord with the instalments which would have been payable under the demand notice if—

(i)

those sections had been in force when the original estimate was made; and

(ii)

that estimate had been made with reference to that Act; and

(b)

serve a notice (“transitional adjustment notice”) on the ratepayer which is to state—

(i)

that the notice takes account of the 1992 Act;

(ii)

the amount of the original estimate;

(iii)

the amount of the estimate mentioned in sub-paragraph (5) (“the 1992 Act estimate”);

(iv)

the amount of the difference between the amounts of the original estimate and the 1992 estimate;

(v)

the amount of the instalments which would have been payable under the demand notice if sections 1 to 3 of the 1992 Act had been in force when the original estimate was made and that estimate had been made with reference to that Act;

(vi)

the amount of each remaining instalment;

(vii)

the day on which each such instalment is payable, being such of the days specified in the demand notice as fall after the transitional adjustment day; and

(viii)

the amount of any excess determined in accordance with sub-paragraph (6).

(3)

A transitional adjustment notice shall be served at least 14 clear days before the day on which an instalment falls to be paid under the demand notice.

(4)

The statement required to be given by sub-paragraph (2)(b)(i) shall be in the following terms—

“This notice takes account of savings on your rates bill announced in the Budget and made by the Non-Domestic Rating Act 1992.”.

(5)

The amount referred to in sub-paragraph (2)(b)(iii) is the revised estimate of the Secretary of State of the amount payable by the ratepayer for the relevant year, having regard to sections 1 to 3 of the 1992 Act and made on the assumption mentioned in paragraph (1) of regulation 6 and as if the notice mentioned in that paragraph were the transitional adjustment notice.

(6)

Insofar as the aggregate of any amounts paid (by reference to the original estimate) before the day on which the transitional adjustment notice is issued exceeds the aggregate of the amounts that would have been payable before that day if the original estimate had been the same as the 1992 Act estimate, the amount of the excess—

(a)

shall be repaid if the ratepayer so requires;

(b)

in any other case, shall (as the Secretary of State determines) either be repaid or be credited against any subsequent liability of the ratepayer to pay anything to the Secretary of State by way of non-domestic rate.

(7)

In this paragraph “the transitional adjustment day” means the day 14 days after the day on which the transitional adjustment notice is issued.

(8)

Nothing in this paragraph requires a transitional adjustment notice to be given on a single sheet of paper, but if more than one sheet is used, the sheets shall be issued together, whether or not attached, so as to comprise one notice.

7B

(1)

This paragraph applies where—

(a)

the events mentioned in paragraph 7A(1)(a) to (c) have occurred;

(b)

the event mentioned in paragraph 6(1) has not occurred as regards the ratepayer; and

(c)

a notice has been served in accordance with paragraph 7(2).

(2)

Sub-paragraphs (2) to (8) of paragraph 7A shall apply in a case to which this paragraph applies as if—

(a)

for the reference in paragraph (a) of sub-paragraph (2) to the demand notice there were substituted a reference to the demand notice and any notice given under paragraph 7(2) in relation to the demand notice;

(b)

for references in paragraph (b)(ii) and (iv) of sub-paragraph (2) to the original estimate there were substituted references to the revised estimate of which notice has been given under paragraph 7(2) (or, if there has been more than one revised estimate, the last);

(c)

for paragraph (b)(v) of sub-paragraph (2) there were substituted the following—

“(v)

the amount of the instalments which would have been payable under the demand notice and any notice given under paragraph 7(2) in relation to that notice if sections 1 to 3 of the 1992 Act had been in force when the original estimate was made and that estimate had been made with reference to those sections;”; and

(d)

in sub-paragraph (6), after the words “by reference to the original estimate”, there were inserted the words “and any revised estimate of which notice has been given under paragraph 7(2)”.”