{
  "url": "https://openlegislation.uk/non-domestic-rating-collection-and-enforcement-local-lists-regulations-1989/schedule-1A/paragraph-2n1",
  "json_url": "https://openlegislation.uk/non-domestic-rating-collection-and-enforcement-local-lists-regulations-1989/schedule-1A/paragraph-2n1.json",
  "legislation": "uksi/1989/1058",
  "legislation_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-collection-and-enforcement-local-lists-regulations-1989",
  "path": "schedule/1A/paragraph/2n1",
  "kind": "paragraph",
  "number": "2",
  "heading": "Agreement to reschedule backdated liability",
  "text": "(1) A billing authority and a ratepayer may agree that backdated liability be discharged in the manner provided by the agreement.\n(2) An agreement under sub-paragraph (1) may—\n(a) relate to some or of all the backdated liability;\n(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.\n(3) An agreement under this paragraph must 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—\nAB×Cwhere—\naA equals the amount of the backdated liability to which the agreement relates;\nbB equals the total number of days the agreement will be in force; and\ncC equals the number of days the agreement will be in force in the year in question.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1A inserted (W.) (31.3.2009) by The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2009 (S.I. 2009/461), reg. 1, Sch."
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2010/1507",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2010"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2010/1507",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2010"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2010/1507",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2010"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2010/1507",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2010"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2010/1507",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2010"
    },
    {
      "type": "word substituted",
      "affecting": "uksi/2011/113",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2011"
    },
    {
      "type": "word substituted",
      "affecting": "uksi/2011/113",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2011"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2011/113",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2011"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2011/113",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2011"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2011/113",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2011"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2011/113",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2011"
    },
    {
      "type": "word substituted",
      "affecting": "uksi/2011/113",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2011"
    },
    {
      "type": "substituted",
      "affecting": "wsi/2011/966",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2011"
    },
    {
      "type": "substituted",
      "affecting": "wsi/2011/966",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2011"
    },
    {
      "type": "substituted",
      "affecting": "wsi/2011/966",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2011"
    },
    {
      "type": "words inserted",
      "affecting": "wsi/2011/966",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2011"
    },
    {
      "type": "substituted",
      "affecting": "wsi/2011/966",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2011"
    },
    {
      "type": "inserted",
      "affecting": "wsi/2011/966",
      "affecting_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2011"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1058/schedule/1A/paragraph/2n1",
    "retrieved_at": "2026-10-29T15:42:08.310200+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."
}