# The Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2012, Regulation 4: Amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

Extent: E+W

(1) Schedule 1D is amended as follows.
(2) In the heading omit “for the financial years beginning on 1 April 2009, 2010 and 2011”.
(3) In paragraph 1—
(a) in sub-paragraph (1)(a)(i) for “the financial year beginning on 1 April 2009” substitute “the specified year”;
(b) in sub-paragraph (1)(a)(ii) for “the financial year beginning on 1 April 2009” substitute “the specified year”;
(c) in sub-paragraph (1)(b) for “the financial year beginning on 1 April 2009 no later than 31 December 2009” substitute “the specified year no later than 31 December in that year”; and
(d) in sub-paragraph (4)—
(i) in the definition of “deferral notice” for “paragraph 2” substitute “paragraph 5”;
(ii) at the appropriate place insert “ “first deferred payment year” means the financial year immediately following the specified year;”;
(iii) in the definition of “remaining amount” for “paragraph 4; and ” substitute “paragraph 2”;
(iv) at the appropriate place insert “ “second deferred payment year” means the financial year immediately following the first deferred payment year; and ”; and
(v) at the appropriate place insert “ “the specified percentage” means, in respect of a specified year, the percentage specified in regulation 7C(2)”.
(4) In paragraph 3 for “3 per cent” substitute “the specified percentage” (on both occasions).
(5) In paragraph 5—
(a) in sub-paragraph (1)(c) for “the financial year beginning on 1 April 2010” substitute “the first deferred payment year”; and
(b) in sub-paragraph (1)(d) for “the financial year beginning on 1 April 2011” substitute “the second deferred payment year”.
(6) In paragraph 9—
(a) in the heading for “the financial year beginning on 1 April 2009” substitute “the specified year”;
(b) in sub-paragraph (1)(b) for “the financial year beginning on 1 April 2009” substitute “the specified year”;
(c) in sub-paragraph (2)(a) for “the financial year beginning on 1 April 2009” substitute “the specified year”;
(d) in sub-paragraph (2)(d) for “the financial year beginning on 1 April 2009” substitute “the specified year”;
(e) in sub-paragraph (2)(e)(iii) for “the financial year beginning on 1 April 2010” substitute “the first deferred payment year”; and
(f) in sub-paragraph (2)(e)(iv) for “the financial year beginning on 1 April 2011” substitute “the second deferred payment year”.
(7) In paragraph 10—
(a) in sub-paragraph (1) for “the financial years beginning on 1 April 2010 and 1 April 2011” substitute “the first and second deferred payment years”;
(b) in sub-paragraph (2) for “the financial year beginning on 1 April 2010 or 1 April 2011” substitute “the first or second deferred payment year”;
(c) in sub-paragraph (3) for “financial year beginning on 1 April 2010 or 1 April 2011” substitute “first or second deferred payment year”;
(d) in sub-paragraph (4)—
(i) for “2010 or 1 April 2011” substitute “in the first or second deferred payment year”;
(ii) in paragraph (c) for “the financial year beginning on 1 April 2010” substitute “the first deferred payment year”; and
(iii) in paragraph (c) for “the financial year beginning on 1 April 2011” substitute “the second deferred payment year”; and
(e) in sub-paragraph (5)(b) for “the financial year beginning on 1 April 2010 or 1 April 2011” substitute “the first or second deferred payment year”.
(8) In paragraph 11, at the start, omit “(1)”.
(9) In paragraph 12—
(a) in the heading for “2010/11 or 2011/12” substitute “the first or second deferred payment year”;
(b) in sub-paragraph (1) for “the financial year beginning on 1 April 2010 or 1 April 2011” substitute “the first or second deferred payment year”; and
(c) in sub-paragraph (2), in the substituted paragraph 6(3) of Schedule 1, for “the financial year beginning on 1 April 2009” substitute “the specified year”.
(10) In paragraph 13—
(a) in the heading for “2010/11 or 2011/12” substitute “the first or second deferred payment year”;
(b) in sub-paragraph (2)(b)(iii)—
(i) for “the financial year beginning on 1 April 2010” substitute “the first deferred payment year”; and
(ii) for “the financial year beginning on 1 April 2011” substitute “the second deferred payment year”; and
(c) in sub-paragraph (3) for “the financial year beginning on 1 April 2009” substitute “the specified year” .
(11) In paragraph 14—
(a) at the start omit “(1)”;
(b) for “financial years beginning on 1 April 2010 or 1 April 2011” substitute “first or second deferred payment years”; and
(c) in Regulation 4 as having effect by virtue of paragraph 14—
(i) in sub-paragraph (3) for “financial year beginning on 1 April 2010 or 1 April 2011” substitute “first or second deferred payment year”; and
(ii) in sub-paragraph (3) for “the financial year beginning on 1 April 2009” substitute “the specified year”.

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Source: https://www.legislation.gov.uk/wsi/2012/466/regulation/4 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-deferred-payments-wales-regulations-2012/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.