The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Case for which regulation 10 determines chargeable amount

9.—(1) Regulation 10 applies to a defined hereditament for a relevant day (the day concerned) if —

(a) as regards the hereditament the day concerned is a chargeable day for which a chargeable amount would, but for these Regulations, fall to be determined under section 43 or 45 of the Act, and

(b) NCA is

(i) greater than BL and greater than (BL × AF), or

(ii) less than BL and less than (BL × AF).

(2) For the purposes of this regulation —

(a) NCA is the notional chargeable amount for the hereditament for the relevant year within which the day concerned falls,

(b) BL is the base liability for the hereditament for the relevant year within which the day concerned falls,

(c) AF is the appropriate fraction for the hereditament for the relevant year within which the day concerned falls.

(3) Where one or more of the following provisions apply —

(a) regulation 11 (change in rateable value after 1 April 1995);

(b) regulation 17 (partly occupied hereditament);

(c) paragraph 9 of Schedule 3 (former central list hereditament),

regulation 10 applies subject to the modifications made in those provisions.

(4) Regulation 10 shall not apply —

(a) where regulation 12 (special authorities: special cases) applies in any year, or

(b) where Schedule 2 (splits and mergers) applies to a hereditament, in the year in which the creation day falls.

(5) This regulation applies, where paragraph 4 of Schedule 1 (altered hereditaments) applies, subject to the modification made in that paragraph.