http://www.legislation.gov.uk/uksi/1991/2924/article/3/made

The Non-Domestic Rating (Appropriate Fraction and Rateable Values) Order 1991

Local government

King's Printer of Acts of Parliament

2011-07-04

RATING AND VALUATION

Schedule 7A to the Local Government Finance Act 1988 provides for the phasing of the gains or losses caused by the introduction of the new business rate. For hereditaments where bills were reduced by the changes, the tapering depends upon an appropriate fraction calculated in accordance with the Non-Domestic Rating (Transitional Period) (Appropriate Fraction) Order 1989. This Order in article 2 provides the figures for one element in the formula used to calculate the appropriate fraction for the financial year beginning in 1992. There are different figures, depending on the rateable value of the property, and whether it is within Greater London, elsewhere in England, or in Wales.