# The Non-Domestic Rating (Rates Retention) Regulations 2013, Paragraph 2: Case A hereditament: calculation of qualifying relief

Extent: E+W

(1) The amount specified by this paragraph is the amount which is the total of the difference between—
(a) the amount calculated for the year in accordance with sub-paragraph (2); and
(b) 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 ....
(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(a) 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
(b) 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.

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Source: https://www.legislation.gov.uk/uksi/2013/452/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

