Paragraph 19 Payment of the actual deferrable amountF1
The actual deferrable amount shall be payable in equal proportions in the financial years beginning on 1st April 2010 and 1st April 2011.
The amount payable in each year (“the relevant proportion”) is to be payable in monthly instalments and, subject to sub-paragraph (3), paragraphs 1(2) to (5), 2, 3 and 4 of Schedule 1 shall apply to the actual deferrable amount as if references in those provisions to the aggregate amount and the relevant year were references to the relevant proportion and the financial year beginning on 1st April 2010 or 1st April 2011 (as the case may be) respectively.
Where a notice under this paragraph is served pursuant to provision made in regulation 4(3), as substituted by paragraph 23, the number and date of the instalments which relate to payment of the actual deferrable amount shall be equal to the number and date of the instalments payable under the demand notice which relate to the amount payable in respect of the chargeable financial year beginning on 1st April 2010 or 1st April 2011 (as the case may be); and paragraph 3 of Schedule 1 shall not apply when calculating the instalments payable in respect of the actual deferrable amount.
Before, on or as soon as practicable after 1st April 2010 or 1st April 2011 (as the case may be) the billing authority shall serve a notice on the ratepayer which must state—
the relevant proportion for the year;
the amount of any instalment; and
in the case of a notice served in relation to the financial year beginning on 1st April 2010, the relevant proportion payable in the financial year beginning on 1st April 2011.
Where instalments payable in respect of the actual deferrable amount are calculated pursuant to provision made in sub-paragraph (3), and the billing authority receives payment in a month in respect of which instalments are due under the notice of an amount which is less than the aggregate amount of the instalments due under the notice in respect of that month, the payment shall be applied to those instalments in the following order—
if the payment is equal to either of the instalments due in that month, to that instalment; and
in any other case, to the instalment due in respect of the actual deferrable amount first and the remainder (if any) to the instalment due in that month payable in respect of the financial year beginning on 1st April 2010 or 1st April 2011 (as the case may be).
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