The Non-Domestic Rating Contributions (Wales) Regulations 1989

Assumptions as to deductions from gross amount

3.  Where—

(a) the financial year to which a calculation relates is the financial year beginning 1st April 1990,

(b) a decision has not been made by the authority under section 47(3) of the Act as to whether or not that section will apply on one or more relevant days as regards a hereditament in relation to which the condition in section 47(2)(a) applies, and

(c) a reduction or remission of rates has been granted by the authority as regards the hereditament and has effect for the financial year beginning 1st April 1989 under section 40 of the General Rate Act 1967(1), it shall be assumed for the purpose of calculating the amount described in paragraph 3 of Schedule 1 that such reduction or remission will apply as regards the hereditament, in respect of each relevant day, as if it had been made under section 47(1)(a) of the Act in respect of each such day.

(1)

1967 c. 9; section 40 was amended by section 1 of the Rating (Charity Shops) Act 1976 (c. 45).