The Non-Domestic Rating (Transitional Period) Regulations 1990

Partly occupied hereditaments

13.—(1) As regards a transitional day and a hereditament in relation to which an apportionment under section 44A of the 1988 Act(1) is applicable, any chargeable amount for the day and the hereditament found pursuant to the amendments made by paragraph 9 of Schedule 7A shall be treated as multiplied by the factor

.

(2) In paragraph (1)–

• A is amount A found under section 44(2) of the 1988 Act as substituted by section 44A(7) or (9) (as the case may be) for the transitional day as regards the hereditament, and

• P is the rateable value shown under section 42(4) of the 1988 Act(2) for the transitional day as regards the hereditament.

(1)

Section 44A was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 22.

(2)

Section 42(4) was amended by the Local Government and Housing Act 1989, Schedule 5, paragraph 20.