1.—(1) These Regulations may be cited as the Non-Domestic Rating (Transitional Period) (Amendment) Regulations 1992.
(2) With the exception of regulation 4, these Regulations shall come into force on 16th July 1992.
(3) Regulation 4 shall come into force on 1st April 1993.
(4) In these Regulations, “the principal Regulations” means the Non-Domestic Rating (Transitional Period) Regulations 1990(1).
2.—(1) The principal Regulations are amended in accordance with regulations 3 and 4 below.
(2) The amendments in regulation 3 shall be deemed to have had effect from 11th March 1992.
3.—(1) In regulation 6 (changes in hereditaments: general)—
(a)in paragraph (4), for sub-paragraph (c) there is substituted the following—
“(c)where the day on which the merger or increase takes place falls after 10th March 1992, a person shall be treated as satisfying the requirements of paragraph 2(5) of Schedule 7A in relation to the merged or increased hereditament if he satisfied those requirements (or was treated as satisfying those requirements) in relation to any hereditament incorporated wholly or partly in the merged hereditament or (as the case may be) the increased hereditament as it existed before the increase; and”; and
(b)in paragraph (5), for sub-paragraph (c) there is substituted the following—
“(c)where the day on which the split or reduction takes place falls after 10th March 1992, a person shall be treated as satisfying the requirements of paragraph 2(5) of Schedule 7A in relation to any of the parts into which the hereditament split or the reduced hereditament if he satisfied those requirements (or was treated as satisfying those requirements) in relation to the hereditament which split or (as the case may be) the reduced hereditament as it existed before the reduction; and”.
(2) In paragraph (6) of regulation 8 (splits and mergers: adjustment of relevant amounts) for the words “and (b)” there is substituted the following—
“or
(b)where the split or merger concerned took place before 11th March 1992, and”.
4. The provisions specified in column (1) of the Schedule hereto are amended as provided in columns (2) and (3) of that Schedule.
Michael Howard
Secretary of State for the Environment
25th June 1992
David Hunt
Secretary of State for Wales
23rd June 1992