42(1)In Schedule 8 (non-domestic rating: pooling) Part II (non-domestic ratingcontributions) shall be amended as follows.E+W
(2)In paragraph 5, at the end of sub-paragraph (1) there shall be added “ and has effect subject to any provision made by virtue of paragraph 6(2A) below ”.
(3)In paragraph 6, after sub-paragraph (2) there shall be inserted the following sub-paragraphs—
“(2A)Regulations under paragraph 4 above may incorporate in the rules provision for adjustments to be made in the calculation of the amount of an authority’s non-domestic rating contribution under paragraph 5(2) or 5(6) above, being adjustments to take account of relevant changes affecting the amount of the authority’s non-domestic rating contribution for an earlier year.
(2B)For the purposes of sub-paragraph (2A) above, a change is a relevant change if it results from a decision, determination or other matter which (whether by reason of the time at which it was taken, made or occurred or otherwise) was not taken into account by the authority in the calculation under paragraph 5(6) above of the amount of its non-domestic rating contribution for the earlier year in question.”