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The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 709
- PART 2
- Regulation 7
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Amendment of Schedule 2E+W
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7. In Schedule 2 (qualifying relief for deduction from central share), in paragraph 3—
(a)at the beginning of sub-paragraph (1), insert “ Unless sub-paragraph (1A) applies, ”;
(b)after sub-paragraph (1), insert—
“(1A) For the relevant year beginning on 1st April 2019, for a billing authority listed in Parts 1, 7, 15, 16, 19, 20 or 23 to 39 of Schedule 5, the amount specified by this paragraph is the amount that is 75% of the difference between—
(a)the amount calculated for that 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 1407/2013 M1 in respect of any particular undertaking.”.
Commencement Information
I1Reg. 7 in force at 28.3.2019, see reg. 1(2)
Marginal Citations
M1Commission Regulation (EC) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid., Official Journal L 352, 24/12/2013 P. 0001-0008.
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