Paragraph 11 Transition on 31st March 2009: reduction in rateable value before application for deferralF1
Where this paragraph applies, paragraphs 7 and 8 shall have effect as if the references in those paragraphs to C were a reference to Q.
This paragraph applies where—
on 31st March 2009 (“the relevant day”)—
the chargeable amount in respect of the hereditament to which the application relates fell to be calculated in accordance with rules made under section 57A(3)(a) of the Act; or
the hereditament was unoccupied and the relevant day was not a chargeable day for the purposes of section 45 (unoccupied hereditaments: liability) of the Act, but on the last chargeable day (if any) in the financial year beginning on 1st April 2008 preceding the relevant day the chargeable amount fell to be calculated under rules made under section 57A(3)(a) of the Act; and
the rateable value for the hereditament to which the application relates shown in the local list for the date of service of the application is less than the rateable value shown in the local list for the hereditament for the relevant day.
Annotations
Textual amendments
- F1
Sch. 1B inserted (E.) (31.7.2009) by The Non-Domestic Rating (Deferred Payments) (England) Regulations 2009 (S.I. 2009/1597), reg. 1, Sch. 1