# The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) Regulations 1992, Regulation 3: Amendment of Regulations


The paragraphs referred to in regulation 2(e) are—
“7A (1) This paragraph applies where—
(a) the demand notice has been served on a ratepayer by a charging authority;
(b) the authority’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 hereditament to which the demand notice relates; and
(e) no notice has been served under paragraph 7(2).
(2) The charging authority 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 it 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 (7).”
(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 charging authority of the amount payable for the relevant year in relation to the hereditament, 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) For the purposes of sub-paragraph (2), where the demand notice relates to more than one hereditament, references to the amount of the original estimate and the amount of the 1992 Act estimate shall be construed as references to the aggregate of the amount of the original estimates and the aggregate of the amounts of the 1992 Act estimates respectively.
(7) 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 charging authority determines) either be repaid or be credited against any subsequent liability of the ratepayer to pay anything to the charging authority by way of non-domestic rate.
(8) In this paragraph “the transitional adjustment day” means the day 14 days after the day on which the transitional adjustment notice is issued.
(9) A transitional adjustment notice need not 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.

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Source: https://www.legislation.gov.uk/uksi/1992/1512/regulation/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-collection-and-enforcement-local-lists-amendment-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.