Non-Domestic Rating Act 2023

Prospective

38 E+W In Schedule 5A (inserted by section 3 of this Act), after paragraph 7 insert—

“8 Where, in a central non-domestic rating list compiled for England, more than one description of relevant non-domestic hereditament is shown against the ratepayer’s name for a chargeable day—

(a) the reference in paragraph 1 to the chargeable amount for a chargeable day is to be read as a reference to the chargeable amount for a chargeable day in respect of a description of hereditament shown against the ratepayer’s name for that day, and

(b) paragraph 6 of this Schedule has effect as if for sub-paragraph (2) there were substituted—

“(2) “A” is—

(a) where the day concerned is a day to which paragraph 3 applies, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament minus G;

(b) in any other case, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament.””

Commencement Information

I1 Sch. para. 38 not in force at Royal Assent, see s. 19(6)