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The Non-Domestic Rating (Rates Retention) Regulations 2013
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Changes over time for: Paragraph 3
Version Superseded: 16/01/2017
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- 01/03/2013- Amendment
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- 28/03/2019- Amendment
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Case B hereditament: calculation of qualifying reliefE+W
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3.—(1) The amount specified by this paragraph is the amount that is 50 per cent of the difference between—
(a)the amount calculated for the year in accordance with sub-paragraph (2); and
(b)the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case B hereditament not been made, but disregarding any amount by which the amount of a determination would exceed the limit on the total de minimis aid that may be granted in accordance with Commission Regulation (EC) No 1998/2006 in respect of any particular undertaking.
(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(a)amounts credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a case B hereditament; less
(b)amounts charged to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of that hereditament.
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