- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (16/07/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 02/12/2014
Point in time view as at 16/07/2014. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Business Rate Supplements Act 2009, Section 16.
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(1)A levying authority must set rules for the purposes of cases where a person is, by reference to a hereditament, liable for BID levy for the whole or part of a financial year in respect of which the person is, in relation to that hereditament, subject to a BRS imposed by the authority.
(2)The chargeable amount in relation to the hereditament for a chargeable day for which the person is also liable for BID levy by reference to the hereditament is the amount found by offsetting A against B to the extent specified in the rules.
(3)For the purposes of subsection (2)—
“A” is the amount of the person's liability for BID levy for the day, and
“B” is the amount that the person would (apart from this section) be liable to pay in respect of the BRS for that day.
(4)Rules set for the purposes of cases within subsection (1) must—
(a)accord with such rules as are set out for those purposes in the final prospectus for the BRS or as have effect for those purposes by virtue of section 10,
(b)apply consistently in relation to BID levies, and
(c)apply uniformly throughout the levying authority's area.
(5)Schedule 2 (BRS-BID arrangements) has effect; and—
(a)subsections (1) to (4) apply in relation to BRS-BID levy (within the meaning given by that Schedule) as they apply in relation to BID levy, but
(b)the rules relating to BRS-BID levy need not be the same as the rules relating to BID levy.
Commencement Information
I1S. 16(1)-(4) in force at 19.8.2009 for E. by S.I. 2009/2202, art. 2
I2S. 16(5) in force at 16.7.2014 for specified purposes for E. by S.I. 2014/1860, art. 2
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