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Paragraph 12 Paragraphs 6 to 11: interpretationF1

For the purposes of paragraphs 6 to 11—

  • C is the amount by which the chargeable amount for the hereditament for the relevant day (or in a case falling within paragraph 7(2)(a)(ii), 8(2)(a)(ii) or 11(2)(a)(ii), the last chargeable day preceding the relevant day) was reduced because the chargeable amount for that day fell to be calculated under rules made under section 57A(3)(a) of the Act in place of the provisions of section 43(4) to (6A), 44 and 45(4) and (4A) of the Act;

  • D is the number of days in the financial year beginning on 1st April 2009 to which the current notice or the agreement mentioned in paragraph 1(1)(a)(ii) relates;

  • E is the amount found in accordance with the formula—

    FG
  • F is the amount last estimated under regulation 6(1) in relation to the hereditament for the purposes of the current notice or pursuant to provision made in the agreement mentioned in paragraph 1(1)(a)(ii);

  • G is the amount which would have been the authority’s estimate of the amount payable in respect of the hereditament under the current notice or pursuant to provision made in the agreement mentioned in paragraph 1(1)(a)(ii) if the chargeable amount for each chargeable day had been calculated in accordance with section 43(4) of the Act;

  • H is the amount found in accordance with the formula—

    (IxJ)K
  • I is the amount of C for the old hereditament, except where the rateable value shown in the local list for the old hereditament for the day before the day the new hereditament came into existence is less than the rateable value shown in the local list for the old hereditament for the relevant day, in which case I (as it relates to the old hereditament) is the amount found in accordance with the formula—

    (CxK)L
  • J is the rateable value shown in the local list for the new hereditament on the date of service of the application;

  • K is the rateable value shown in the local list for the old hereditament for the day before the new hereditament came into existence;

  • L is the rateable value shown in the local list for the old hereditament for the relevant day;

  • M is the amount found in accordance with the formula—

    (NxJ)P
  • N is the amount found by aggregating I for each of the old hereditaments;

  • P is the total of the rateable values shown in the local lists for the old hereditaments for the day before the day the new hereditament came into existence;

  • Q is the amount found in accordance with the formula—

    Cx(RS)
  • R is the rateable value shown in the local list for the hereditament for the date of service of the application; and

  • S is 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