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The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009

Base liability for years subsequent to 2010-11E+W

This section has no associated Explanatory Memorandum

7.—(1) Subject to paragraph (2), the base liability for a defined hereditament for a relevant year beginning after the first relevant year (“the year concerned”) shall be found by applying the formula—

where—

BL is the base liability for the hereditament for the relevant year immediately preceding the year concerned, and

AF is the appropriate fraction, as found in accordance with regulation 8, for the relevant year immediately preceding the year concerned.

(2) For a hereditament to which Schedule 2 (splits and mergers) applies, paragraphs 8 and 9 of that Schedule shall have effect for finding the base liability.

Commencement Information

I1Reg. 7 in force at 17.12.2009, see reg. 1(1)