Regulation 7 Amendment of the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989I1

England and Wales

(1)

Schedule 1B 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)

at the appropriate place insert ““first deferred payment year” means the financial year immediately following the specified year;”;

(ii)

at the appropriate place insert ““second deferred payment year” means the financial year immediately following the first deferred payment year; and ”; and

(iii)

at the appropriate place insert ““the specified percentage” means, in respect of a specified year, the percentage specified in regulation 7B(2)”.

(4)

In paragraph 3 for “3 per cent” substitute “the specified percentage”.

(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”.

Annotations

Commencement

I1: Reg. 7 in force at 16.3.2012, see reg. 1(1)