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The Non-Domestic Rating Contributions (England) Regulations 1992

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Interpretation

2.—(1) In these Regulations—

“the 1989 Regulations” means the Non-Domestic Rating Contributions (England) Regulations 1989(1);

“the Act” means the Local Government Finance Act 1988;

“authority” means an English billing authority;

“preceding year” means a financial year preceding the financial year for which a calculation of a non-domestic rating contribution or a recalculation of a provisional amount is being made;

“provisional amount” means, except in regulation 6(1)(a), the provisional amount arrived at under paragraph 5 of Schedule 8 to the Act(2) as regards an authority for a financial year, or the amount for the time being treated as that amount in accordance with regulation 7 of these Regulations;

“relevant day” means a day in the financial year for which a calculation of a nondomestic rating contribution or a recalculation of a provisional amount is being made.

(2) For the purposes of Schedules 1 and 2 to these Regulations, in relation to a special authority,—

(a)a reference to the chargeable amounts payable to an authority under sections 43 and 45 of the Act shall in relation to any financial year beginning on or after 1st April 1993 be taken to be a reference to the chargeable amounts which would be payable to the authority under those sections on the basis of the authority’s nondomestic rating multiplier set for that year;

(b)subject to paragraph (c), a reference to the chargeable amounts payable to an authority under sections 43 and 45 of the Act shall in relation to any financial year beginning before 1st April 1993 be taken to be a reference to the chargeable amounts which would have been payable to the authority under those sections if the authority’s non-domestic rating multiplier had been equal to the required minimum for the financial year in respect of which the chargeable amounts were payable; and

(c)the calculation of the amount of any deductions described in paragraphs 3, 4, 5, 5A and 7 of Schedule 1 to the 1989 Regulations (including, for the purposes of paragraphs 3, 4 and 5, the calculation of the amount calculated under or by reference to paragraph 2 of that Schedule) shall be made on the basis of the chargeable amounts payable to the authority under sections 43 and 45 of the Act by virtue of the authority’s non-domestic rating multiplier set for that year.

(2)

Paragraph 5 of Schedule 8 to the 1988 Act was amended by the Local Government and Housing Act 1989, Schedule 5, paragraph 42 and by the Local Government Finance Act 1992, Schedule 10, paragraph 6.

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