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4. In regulation 9 (end of year calculations) of the Non-Domestic Rating (Rates Retention) Regulations 2013(1)—
(a)in paragraph (1) for “Subject to paragraphs (5) and (6) on or before 31 July”, substitute “Subject to paragraph (5), on or before 30 September”;
(b)in paragraph (5), for “the relevant year beginning on 1st April 2019” to the end, substitute “a relevant year beginning on 1st April 2019 or 1st April 2021 as if for “30 September” there were substituted “30 November””;
(c)omit paragraph (6).
S.I. 2013/452; amended by S.I. 2015/628, 2016/1268, 2017/1321, 2018/463, 2020/449, 2021/262. There are other amendments but none is relevant.
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