# The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989, Paragraph 2: Agreement to reschedule backdated liability


(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—
ABxCwhere—
(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.

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Source: https://www.legislation.gov.uk/uksi/1989/1058/schedule/1A/paragraph/2 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-collection-and-enforcement-local-lists-regulations-1989/schedule-1A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.