PART 6Transitional Protection Payments

Amendment of the Non-Domestic Rating (Transitional Protection Payments) Regulations 201313

1

The Non-Domestic Rating (Transitional Protection Payments) Regulations 20135 are amended as follows.

2

In regulation 5(3) (payments on account) for “10 equal” substitute “12”.

3

In regulation 5(3)(b) for “9” substitute “11”.

4

After paragraph (4) of regulation 5 insert—

4A

The first four instalments are each to be of 9% of the amount payable and each other instalment is to be 8% of the amount payable.