Local Government Finance Act 1988, Paragraph 3 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F13(1)The notional chargeable amount for a hereditament for each day in a relevant year shall be found by applying the formula—E+W
(2)A is the rateable value shown for the hereditament for 1 April 1990 in the local non-domestic rating list.
(3)Subject to sub-paragraph (4) below, B is the non-domestic rating multiplier for the relevant year concerned.
(4)Where the hereditament is situated in the area of a special authority, B is the authority’s non-domestic rating multiplier for the relevant year concerned.
(5)C is the number of days in the relevant year concerned.
(6)Relevant years are financial years falling in the transitional period.]
Textual Amendments
F1Sch. 7A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 40
Modifications etc. (not altering text)
C3Sch. 7A para. 3(2) modified by S.I. 1990/608, reg. 8(9)
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