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Article 2 Maximum rateable value to be eligible for small business rate relief

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

For the purposes of subsection 43(4B)(a)(i) (mandatory relief for small businesses) of the Act, the amount prescribed—

(a)

for a hereditament situated in Greater London, is £21,499;

(b)

for a hereditament situated outside Greater London, is £14,999.