- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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4.—(1) This article applies where the chargeable day falls in the financial year beginning on 1st April 2012.
(2) Where this article applies, the amount of E prescribed for the purposes of subsection 44(9) of the Act shall be found in accordance with paragraphs (3) to (7).
(3) Where the ratepayer occupies only one hereditament in England and the rateable value of that hereditament shown in the local non-domestic rating list for the chargeable day concerned is not more than £6,000, E shall be 5,000,000.
(4) Where the ratepayer occupies only one hereditament in England and the rateable value of that hereditament shown in the local non-domestic rating list for the chargeable day concerned is more than £6,000 and not more than £12,000, E shall be (subject to paragraph (6)) the amount derived from dividing 6000 by the figure reached by subtracting 6000 from the rateable value of the hereditament shown in the local non-domestic rating list for that day.
(5) In any case not falling within paragraph (3) or (4), E shall be 1.
(6) Amounts calculated under paragraph (4), shall be calculated to three decimal places only—
(a)adding one thousandth where (apart from this sub-paragraph) there would be more than five ten-thousandths; and
(b)ignoring the ten-thousandths where (apart from this sub-paragraph) there would be five, or less than five, ten-thousandths.
(7) In determining, for the purposes of paragraphs (3) or (4), whether the ratepayer occupies only one hereditament in England (“hereditament A”), the ratepayer’s occupation of any other hereditament in England (“hereditament B”) shall be disregarded where—
(a)the rateable value of hereditament B shown in the local non-domestic rating list for the chargeable day concerned is not more than £2,599;
(b)the aggregate rateable value on the chargeable day concerned day of all the hereditaments the ratepayer occupies in England is not more than the amount prescribed in article 2 in relation to hereditament A; and
(c)the amount of E for the chargeable day concerned in relation to hereditament B is not determined in accordance with paragraph (3) of this article.
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