19The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403) are amended as follows.
20In regulation 3 (interpretation), in paragraph (1) omit the definitions of—
(a)“early relevant year”;
(b)“final relevant year”.
21(1)Regulation 4 (relevant period, relevant day and relevant year) is amended as follows.
(2)In paragraph (1), for “2028” substitute “2026”.
(3)In paragraph (3), for “, 2025 or 2027” substitute “or 2025”.
(4)Omit paragraphs (4) and (5).
22In regulation 6 (special authorities), in paragraph (1), for “an early” substitute “a”.
23(1)Regulation 7 (notional chargeable amount: early relevant years) is amended as follows.
(2)In the heading, omit “: early relevant years”.
(3)In paragraph (1), for “an early” substitute “a”.
24In regulation 9 (base liability for early relevant years subsequent to 2023-24), in the heading, for “early relevant years subsequent to 2023-24” substitute “2024-25 and 2025-26”.
25(1)Regulation 10 (appropriate fraction) is amended as follows.
(2)In paragraph (1), for “an early” substitute “a”.
(3)In paragraph (7), in sub-paragraph (b), in the opening words, omit “early”.
26In regulation 11 (application of regulation 12), in paragraph (1), in the words before sub-paragraph (a), for “an early” substitute “a”.
27In regulation 12 (rules for determining chargeable amount: early relevant years), in the heading, omit “: early relevant years”.
28Omit regulation 14 (application of regulation 15).
29Omit regulation 15 (rules for determining chargeable amounts: final relevant year).
30In regulation 16 (change in rateable value on 1st April 2023), in paragraph (2)—
(a)for “: early relevant years),” substitute “) and”;
(b)omit “and 15 (rules for determining chargeable amount: final relevant year)”.
31(1)The Schedule (splits and mergers) is amended as follows.
(2)In paragraph 2 (rules for determination of chargeable amount for new hereditament: splits on 1st April 2023), in sub-paragraph (1), omit “early”.
(3)In paragraph 3 (rules for determination of chargeable amount for new hereditament: mergers on 1st April 2023), in sub-paragraph (1) omit “early”.
(4)In paragraph 4 (rules for determining chargeable amount for new hereditament: splits after 1st April 2023 in an early relevant year)—
(a)in the heading, omit “in an early relevant year”;
(b)in sub-paragraph (1)—
(i)in the words before paragraph (a), omit “early”;
(ii)in paragraph (b), omit “and in an early relevant year”.
(5)In paragraph 5 (rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 in an early relevant year)—
(a)in the heading, omit “in an early relevant year”;
(b)in sub-paragraph (1)—
(i)in the words before paragraph (a), omit “early”;
(ii)in paragraph (b), omit “in an early relevant year”.
(6)In paragraph 6 (changes in the value of new hereditament: early relevant year of creation)—
(a)in the heading, omit “early”;
(b)in sub-paragraphs (1) and (3), for “an early” substitute “a”.
(7)In paragraph 7 (notional chargeable amount for new hereditament: early relevant years)—
(a)in the heading, omit “: early relevant years”;
(b)in sub-paragraph (1) for “an early” substitute “a”.
(8)In paragraph 8 (base liability for the early relevant year after the year in which the creation day falls)—
(a)in the heading, omit “early”;
(b)in sub-paragraph (1), for “an early” substitute “the”.
(9)In paragraph 9 (base liability for subsequent early relevant years for new hereditament)—
(a)in the heading, omit “early”;
(b)in sub-paragraph (1), omit “early”.
(10)In paragraph 10 (rateable value: hereditament split or merged after 1st April 2023), in sub-paragraph (2)—
(a)after paragraph (a) insert “and”;
(b)omit paragraph (c) and the “and” preceding it.