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2. In regulation 6 (end of year calculations) of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013(1)—
(a)in paragraph (1), for “paragraph (3),” substitute “paragraphs (3) and (4),”;
(b)after paragraph (3) insert—
“(4) Paragraph (1) applies in relation to calculations for a relevant year beginning on 1st April 2020 or 1st April 2021 as if for “31st July” there were substituted “30th September”.”.
S.I. 2013/106; amended by S.I. 2020/449. There are other amendments but none is relevant.
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