- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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16.—(1) Where the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year subsequent to 1st April 1998, the amount payable as rates in respect of those lands and heritages and any day in the relevant year on or after that effective day shall, subject to Part V below, be calculated in accordance with the formula–
where–
AD is the amount determined under regulation 14(1) or 15(1) above (before application of Part V below) in respect of those lands and heritages and the day immediately prior to the effective day;
IRV is the increased rateable value of those lands and heritages;
RV is their rateable value immediately prior to the effective day; and
PF has the same meaning as in regulation 12(1) above.
(2) Where the rateable value of lands and heritages to which this Part applies is reduced with effect from a day in the relevant year, the amount payable as rates in respect of those lands and heritages and any day in the relevant year on or after that effective day shall, subject to Part V below, be calculated in accordance with the formula–
where–
AD and RV have the same meanings as in paragraph (1) above; and
RRV is the reduced rateable value of those lands and heritages.
(3) Where the rateable value of lands and heritages is changed for a second or subsequent time whilst this Part applies to them, paragraphs (1) and (2) above shall have effect with the substitution, in the definition of “AD” in paragraph (1), for the words “regulation 14(1) or 15(1) above” of the words “this paragraph or paragraph (2) below”.
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