Explanatory note

These Regulations amend the Non-Domestic Rating (Transitional Period) Regulations 1990 (“the principal Regulations”) and are consequential on sections 1 and 3 of the Non-Domestic Rating Act 1992 (“the 1992 Act”). Those sections relate to the transitional arrangements associated with the compilation on 1st April 1990 of rating lists under the new national non-domestic rating system.

Regulation 3 amends provisions of the principal Regulations which apply where hereditaments are increased, merged, reduced or split. The amendments have retrospective effect from 11th March 1992 (the day after the Budget announcement that a change of occupier or, in the case of unoccupied property, a change of owner after midnight on 10th March 1992 would not affect the transitional limit on rate increases).

Regulation 4 amends the provisions of the principal Regulations indicated in the Schedule to the Regulations. The amendments have effect from 1st April 1993.