The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004

1. Introductory Text

2. PART 1 Preliminary

   1. 1. Citation, application, commencement and interpretation

   2. 2. Relevant period, relevant day and relevant year

   3. 3. Defined hereditaments

   4. 4. Special authorities

3. PART 2 Chargeable Amounts

   1. 5. Notional chargeable amount

   2. 6. Base liability for 2005–06 for a hereditament subject to previous transitional provisions

   3. 7. Base liability for 2005–06 for a hereditament outside previous transitional provisions

   4. 8. Base liability for years subsequent to 2005–06

   5. 9. Appropriate fraction

   6. 10. Application of regulation 11

   7. 11. Rules for determining chargeable amount

   8. 12. Change in rateable value after 1st April 2005

   9. 13. Change in rateable value on 1st April 2005

   10. 14. Partly-occupied hereditaments

4. PART 3 Miscellaneous

   1. 15. Certificates for changes in rateable value: 1st April 2005

   2. 16. Certificates for change in rateable value: 31st March 2005

   3. 17. Certification: splits and mergers prior to 1 April 2005

   4. 18. Certificates: general

   5. 19. Appeals against certificates

   6. 20. Revocations

5. Signature

6. 1. SCHEDULE 1

      ALTERED HEREDITAMENTS

      1. 1. Interpretation

      2. 2. Hereditaments to which Schedule 1 applies

      3. 3. Altered hereditament: base liability for 2005–06

      4. 4. Altered hereditament: notional chargeable amount

      5. 5. Altered hereditament: application of regulation 11

      6. 6. Altered hereditament: change in rateable value

   2. SCHEDULE 2

      SPLITS AND MERGERS

      1. 1. Case where this Schedule applies

      2. 2. Rules for determination of chargeable amount for new hereditament: splits on 1st April 2005

      3. 3. Rules for determination of chargeable amount for new hereditament: mergers on 1st April 2005

      4. 4. Rules for determination of chargeable amount for new hereditament: splits after 1st April 2005

      5. 5. Rules for determination of chargeable amount for new hereditament: mergers after 1st April 2005

      6. 6. Changes in the value of new hereditament: year of creation

      7. 7. Notional chargeable amount for new hereditament

      8. 8. Base liability for year after year in which creation day falls

      9. 9. Base liability for subsequent years for new hereditament

      10. 10. Rateable value: hereditament split or merged after 1st April 2005

7. Explanatory Note