The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) Regulations 1992

Amendment of Regulations

2.  The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989(1) are amended—

(a) in paragraph (1) of regulation 3 (interpretation and application of Part II), by the insertion, after the definition of “relevant year”, of the following—

““the 1992 Act” means the Non-Domestic Rating Act 1992;

“transitional adjustment notice” has the meaning given by paragraph 7A(2)(b) of Schedule 1”;

(b) in regulation 8 (failure to pay instalments), in the definition of “the estimated amount” in paragraph (8), by the insertion, after the words “paragraph 7(2)”, of the words “or, as the case may be, paragraph 7A or paragraph 7B”;

(c) in paragraph (3) of regulation 23 (miscellaneous provisions), by the insertion after the words “paragraph 6(3) or 7(2)(a) of Schedule 1” of the words “or sub-paragraph (2) of paragraph 7A of that Schedule (including a notification given under that sub-paragraph pursuant to paragraph 7B(2) of that Schedule)”;

(d) in paragraph 7 of Schedule 1—

(i) in sub-paragraph (1), by the substitution for the words “This paragraph” of the words “Subject to sub-paragraph (1A), this paragraph”; and

(ii) by the insertion, after sub-paragraph (1), of the following—

“(1A) Except as provided in paragraph 9(2), this paragraph does not apply in a case to which paragraph 7A or 7B applies.”;

(e) by the insertion, after paragraph 7 of Schedule 1, of the paragraphs set out in regulation 3 below;

(f) in paragraph 8(a) of Schedule 1, by the substitution, for the words “paragraphs 6(1) to (5) and 7(1) and (3)”, of the words “paragraphs 6(1) to (5), 7(1) and (3), 7A(1)(d) and (5) and 7B(1)(b)”; and

(g) by the substitution, for paragraph 9 of Schedule 1, of the following—

“9.— (1) More than one adjustment of amounts paid or payable under a demand notice may be made under this Part as the circumstances require.

(2) Where a further adjustment falls to be made under this Part after the service of a transitional adjustment notice pursuant to paragraph 7A or 7B—

(a) paragraph 7 shall apply as if (so far as the context permits) references to the demand notice and to amounts in respect of instalments payable under it were references to the transitional adjustment notice and to the remaining instalments payable under it; and

(b) in calculating the aggregate amount of instalments payable under a demand notice before the adjustment day for the purposes of sub-paragraphs (4) and (5) of that paragraph in consequence of the revised estimate mentioned in sub-paragraph (3), and without prejudice to sub-paragraph (6) of paragraph 7, there shall not count as so payable any amount in respect of such instalments which has fallen to be repaid (or credited) under paragraph 7A or 7B, as the case may be.”.

(1)

S.I. 1989/1058; amended by S.I. 1990/145 and S.I. 1991/141.