Paragraph 3 Assumptions as to deductions from and additions to gross amount

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch.2, para.2(1)(2)(3) substituted by Non-Domestic Rating Contributions 1995 reg.5(a)
Sch.2, para.2(7) substituted by Non-Domestic Rating Contributions 1995 reg.5(b)
Sch.2, para.3 substituted by Non-Domestic Rating Contributions 1995 reg.5(c)
Sch.2, para 1(2) amended by Non-Domestic Rating Contributions 1994 reg.6(a)
Sch.2, para 2(1)-(3) replaced (by sub-para (1)) by Non-Domestic Rating Contributions 1994 reg.6(b)
Sch.2, para 2(7) substituted by Non-Domestic Rating Contributions 1994 reg.6(c)
Sch.2, para 3 amended by Non-Domestic Rating Contributions 1994 reg.6(d)
Sch.2, para 4 amended by Non-Domestic Rating Contributions 1994 reg.6(e)
Sch.2, para 5(2) amended by Non-Domestic Rating Contributions 1994 reg.6(f)

Where on 31st December in the immediately preceding year an apportioned value is being treated, in terms of section 243A(2) of the 1947 Act, as the rateable value of any lands and heritages, it shall be assumed for the purpose of calculating the amount described in paragraph 3 of Schedule 1 to these Regulations that that apportioned value will be so treated as the rateable value of those lands and heritages on each relevant day.