Paragraph 2 Case A hereditament: calculation of qualifying relief
England and Wales
The amount specified by this paragraph is the amount which is the total of the difference between—
the amount calculated for the year in accordance with sub-paragraph (2); and
the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case A hereditament not been made F1....
The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
amounts credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a case A hereditament; less
amounts charged to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of that hereditament.
Annotations
Textual amendments
- F1
Words in Sch. 2 para. 2(1)(b) omitted (1.4.2024) by virtue of The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 (S.I. 2024/184), regs. 1(2), 2