- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Local Government Finance Act 1988
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Rhagor o Adnoddau
Changes over time for: Paragraph 7
Alternative versions:
- 01/02/1991- Amendment
- 03/12/2011- Amendment
- 15/01/2012
Point in time
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Point in time view as at 15/01/2012.
Changes to legislation:
Local Government Finance Act 1988, Paragraph 7 is up to date with all changes known to be in force on or before 28 November 2024. 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.
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[F17(1)Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—E+W
(a)as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,
(b)as regards the day concerned the hereditament is a defined hereditament,
(c)NCA exceeds BL,
(d)NCA exceeds (BL x AF), and
(e)in a case where the day concerned is not 1 April 1990, paragraph 9 below applies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.
(2)In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—
(a)if the appropriate amount is positive, adding it to (BL x AF), or
(b)if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).
(3)For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—
(4)For the purposes of this paragraph—
(a)NCA is the notional chargeable amount for the hereditament for the day concerned,
(b)BL is the base liability for the hereditament for the day concerned,
(c)AF is the appropriate fraction for the hereditament for the day concerned,
(d)D is the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990,
(e)E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,
(f)F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and
(g)G is the number of days in the financial year in which the day concerned falls.]
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. 7(1)(e) modified by S.I. 1990/608, reg. 6(4)(d)(5)(d)
C4Sch. 7A para. 7(4)(d) modified by S.I. 1990/608, regs. 8, 9
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