Amendment to the Non-Domestic Rating (Levy and Safety Net) Regulations 2013
2.—(1) The Non-Domestic Rating (Levy and Safety Net) Regulations 2013(1) are amended as follows.
(2) In Schedule 1 (calculation of retained rates income)—
(a)in paragraph 1(1), in the definition of “T”, for “1st April 2013 and 1st April 2014” substitute “1st April 2013, 1st April 2014 and 1st April 2015”;
(b)in paragraph 1(4A)(a)(i) after “in respect of a day in that year” insert “and in respect of a day in a previous year(2) (disregarding days prior to 1st April 2013) where the amount was not credited in a previous year”;
(c)in paragraph 1(4A)(a)(ii) after “in respect of a day in that year” insert “and in respect of a day in a previous year (disregarding days prior to 1st April 2013) where the amount was not charged in a previous year”;
(d)in paragraph 2, in the definition of “U”, for “1st April 2013 and 1st April 2014” substitute “1st April 2013, 1st April 2014 and 1st April 2015”.
S.I. 2013/737. Amended by S.I. 2014/822 and S.I. 2015/617.
“Year” is defined in paragraph 45 of Schedule 7B to the Local Government Finance Act 1988 as a chargeable financial year. Section 145(3) provides that a financial year is a period of 12 months beginning with 1st April.