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The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999
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Notional chargeable amount
1.—(1) The notional chargeable amount for a new hereditament to which this Schedule applies for a relevant year shall be found by applying the formula J × B.
(2) For the purposes of this paragraph–
J is the rateable value shown for the hereditament for the creation day in the list, and
B is the non-domestic rating multiplier for the relevant year.
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