Paragraph 2 Agreement to reschedule backdated liabilityF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 1A para. 1(1)(b) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(2)
Sch. 1A para. 2(2)(b) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(3)(a)
Sch. 1A para. 2(3) words inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(3)(b)(i)
Sch. 1A para. 2(3)(b) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(3)(b)(ii)
Sch. 1A para. 2A inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(4)
Sch. 1A para. 2(2)(b)(ii) word substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(2)(a)
Sch. 1A para. 2(3)(b)(ii) word substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(2)(b)
Sch. 1A para. 2A(1) words substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(a)
Sch. 1A para. 2A(3) words inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(b)
Sch. 1A para. 2A(4)(a) words inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(c)
Sch. 1A para. 2A(4)(b) words inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(d)
Sch. 1A para. 2A(4)(c) word substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(e)
Sch. 1A para. 1(1)(b) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(2)(a)
Sch. 1A para. 1(2)(c) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(2)(b)
Sch. 1A para. 2(2)(b) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(a)
Sch. 1A para. 2(3) words inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(b)(i)
Sch. 1A para. 2(3)(b) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(b)(ii)
Sch. 1A para. 2A inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(4)

(1)

A billing authority and a ratepayer may agree that backdated liability should be discharged in the manner provided by the agreement.

(2)

An agreement under sub-paragraph (1) may—

(a)

relate to some or of all the backdated liability;

(b)

provide for the backdated liability to be discharged in instalments over a period not exceeding eight years, commencing on the day that the agreement is reached.

(3)

An agreement under this paragraph shall provide that in each year (starting on the day the agreement is made) it is in force, the ratepayer will pay an amount calculated in accordance with the formula—

\frac{A}{B} x C

where—

(a)
A equals the amount of the backdated liability to which the agreement relates;
(b)
B equals the total number of days the agreement will be in force; and
(c)
C equals the number of days the agreement will be in force in the year in question.

Annotations

Textual amendments

F1: Sch. 1A inserted (E.) (9.3.2009) by The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2009 (S.I. 2009/204), reg. 1, Sch.

Notes on Schedule 1A

Extent

E1: This version of this provision extends to England only; a separate version has been created for Wales only for the insertion of Schedule 1A (31.3.2009) by The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2009 (S.I. 2009/461), reg. 1, Sch.