Paragraph 8 Transition on 31st March 2009: relief in 2009/10F1

(1)

Subject to paragraphs 9, 10 and 11, where this paragraph applies, the amount to be calculated under this paragraph is to be calculated in accordance with the formula—

(C x D) x (\frac{60}{100}) x E

(2)

This paragraph applies where—

(a)

on 31st March 2009 (“the relevant day”)—

(i)

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

(ii)

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

(b)

for the purposes of the current demand or pursuant to provision made in the agreement mentioned in paragraph 1(1)(a)(ii), the chargeable amount for any day to which the notice or agreement relates was calculated in accordance with sections 43(4A) to (6A) or 47 (discretionary relief), or pursuant to provision made in section 44A (partly occupied hereditaments), in place of the provision made in section 43(4), of the Act.

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