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The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022
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- UK Statutory Instruments
- 2022 No. 1403
- SCHEDULE
- Paragraph 10
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Rateable value: hereditament split or merged after 1st April 2023E+W
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10.—(1) This paragraph applies if the creation day falls on a day after 1st April 2023.
(2) Subject to sub-paragraph (3) and ignoring any modifications made by regulation 16 (change in rateable value on 1st April 2023)—
(a)regulation 10 (appropriate fraction); [F1and]
(b)regulation 13 (change in rateable value after 1st April 2023); F2...
F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
have effect in relation to a new hereditament as if for references to 1st April 2023 there were substituted references to the creation day.
(3) The modifications in sub-paragraph (2) do not apply in relation to the references to 1st April 2023 in regulation 10(2)(a), (4)(a), (6)(a) and (7)(a).
Textual Amendments
F1Word in Sch. para. 10(2) inserted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(10)(a)
F2Sch. para. 10(2)(c) and word omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(10)(b)
Commencement Information
I1Sch. para. 10 in force at 23.12.2022, see reg. 2(2)
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