The Business Rate Supplements (Collection and Enforcement) (England) Regulations 2010

Amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

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

(2) In paragraph (2) of regulation 1 (Citation, commencement and interpretation)—

(a) after the definition of “the Act” insert—

““the BRS Act” means the Business Rate Supplements Act 2009;”;

(b) for the full stop at the end of the definition of “electronic communication” substitute “; and”; and

(c) after that definition insert—

““non-domestic rate” includes a business rate supplement within the meaning of section 1(1) of the BRS Act.”.

(3) In paragraph (1) of regulation 3 (Interpretation and application of Part II) for paragraph (a) in the definition of “the amount payable” substitute—

“(a) the amount the ratepayer is liable to pay to the authority as regards the hereditament in respect of the year or part under—

(i) section 43 or 45 of the Act, whether calculated by reference to section 43(4) to (6) or 45(4) or (4A) of the Act (as those provisions are amended or substituted in any case by or under Schedule 7A to the Act) or by reference to an amount or rules determined or prescribed under section 47(1)(a), 57A(3)(a) or 58(3)(a) of the Act; and

(ii) section 11 of the BRS Act, whether calculated by reference to section 13 of the BRS Act (chargeable amount) or determined in accordance with rules set by the levying authority under section 15 of the BRS Act (BRS relief); or”.

(4) In regulation 24 (Outstanding liabilities on death)—

(a) in paragraph (2), after “the Act” insert “or the BRS Act”; and

(b) in paragraph (4), after “the Act” insert “or the BRS Act”.

(1)

S.I. 1989/1058 amended by S.I. 1991/141, 1993/616 and 2008/428; there are other amending instruments but none is relevant.