The Non-Domestic Rating (Transitional Protection Payments) Regulations 2013

End of year calculationsE+W

This section has no associated Explanatory Memorandum

6.—(1) [F1Subject to paragraph (3), on or before 30 September] in the year following a relevant year a billing authority must—

(a)calculate the amount of its deemed rating income for the relevant year;

(b)calculate the amount of its actual rating income for the relevant year; and

(c)arrange for the calculations and amounts to be certified in accordance with such arrangements as the Secretary of State may direct.

(2) The person certifying the calculations and amounts must send the certification to the Secretary of State and notify the billing authority of the amounts certified.

[F2(3) Paragraph (1) applies in relation to calculations for [F3a relevant year beginning on 1st April 2019 or 1st April 2021 as if for “30 September” there were substituted “30 November”.]]

F4(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .