{
  "url": "https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/schedule-4/paragraph-1B",
  "json_url": "https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/schedule-4/paragraph-1B.json",
  "legislation": "uksi/2013/452",
  "legislation_title": "The Non-Domestic Rating (Rates Retention) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013",
  "path": "schedule/4/paragraph/1B",
  "kind": "paragraph",
  "number": "1B",
  "heading": "Special provision for the relevant years beginning on 1st April 2021 and 1st April 2022",
  "text": "(1) This paragraph applies to a billing authority where, in the relevant year beginning on 1st April 2021, the exceptional balance the billing authority calculates in accordance with paragraph 1 of Schedule 4A is a negative amount.\n(2) Where this paragraph applies—\n(a) for the relevant year beginning on 1st April 2021, a billing authority must include in the amount specified by paragraph 1(3) an amount equal to two thirds of the exceptional balance expressed as a positive amount;\n(b) for the relevant year beginning on 1st April 2022, a billing authority must include in the amount specified by paragraph 1(3) an amount equal to one third of the exceptional balance expressed as a positive amount.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 para. 1B inserted (1.12.2020) by The Local Authorities (Collection Fund: Surplus and Deficit) (Coronavirus) (England) Regulations 2020 (S.I. 2020/1202), regs. 1, 5(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/452/schedule/4/paragraph/1B",
    "retrieved_at": "2026-10-29T01:02:44.918286+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}