xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
PART 1 General
1.Citation and commencement
2.Interpretation
3.Certificates: general
PART 2 Designation of classes of hereditaments
4.Designated classes of hereditaments
5.Renewable power stations
6.Class A: new renewable power stations
7.Class B: existing renewable power stations
8.Class C: renewable power stations created from class B hereditaments
9.Class D: energy from waste plants
10.Class E: other hereditaments used for the purpose of generating electricity
11.Class F: cables and sub-stations associated with offshore generating plants
PART 3 Rules for the calculation of an amount to be disregarded
12.Amount to be disregarded for the purpose of certain calculations
13.Non-domestic rating income
14.Calculation of the amount to be disregarded: classes A and F
15.Calculation of the amount to be disregarded: class B
16.Calculation of the amount to be disregarded: class C
17.Calculation of the amount to be disregarded: class D
18.Calculation of the amount to be disregarded: class E
Signature
SCHEDULE 1
Altered hereditaments
1.(1) In this Schedule— “altered hereditament” means a hereditament comprising,...
2.This Schedule applies to an altered hereditament if—
3.Where this Schedule applies, the notional 31st March 2013 rateable...
SCHEDULE 2
Splits, mergers and reorganisations
1.(1) This Schedule applies where— (a) on a day (“the...
2.Where this Schedule applies, the notional 31st March 2013 rateable...
Explanatory Note