Amendment of the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 202214
1
The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 202220 are amended as follows.
2
In regulation 6 (special authorities)—
a
in paragraph (4), for the words from “section 43(6)” to “sports clubs)” substitute “paragraph 2 of Schedule 4ZA to the Act (charitable rate relief)”
;
b
in paragraph (6), for “section 43(4B) of” substitute “paragraph 4 of Schedule 4ZA to”
;
c
omit paragraphs (7) and (8);
d
in paragraph (10)(b), for “an order by the Secretary of State under section 45(4A) of” substitute “regulations under paragraph 1(2)(a) of Schedule 4ZB to”
;
e
in paragraph (12), for the words from “section 43(4I)” to the end substitute “paragraphs 6 (heat networks rate relief), 7 (public lavatories rate relief) or 8 (rural rate relief) of Schedule 4ZA, or paragraph 2 of Schedule 4ZB (charitable rate relief), to the Act”
;
f
in paragraph (14)—
i
in the definition of “E”, for “under section 44(9)(a) of” substitute “, or calculated in accordance with provision prescribed, under paragraph 10(6) of Schedule 4ZA to”
;
ii
in the definition of “Z”, for “an order by the Secretary of State under section 45(4A) of” substitute “regulations under paragraph 3(9) of Schedule 4ZB to”
.
3
In regulation 11(3) (application of regulation 12), for the words from “section 43(4I)” to the end substitute “paragraphs 6 (heat networks rate relief), 7 (public lavatories rate relief) or 8 (rural rate relief) of Schedule 4ZA, or paragraph 2 of Schedule 4ZB (charitable rate relief), to the Act”
.
4
In regulation 12 (rules for determining chargeable amount)—
a
in paragraph (1), for “section 54(4) of” substitute “paragraph 1(a) of Schedule 5A to”
;
b
in paragraph (5), for the words from “section 43(6)” to “sports clubs)” substitute “paragraph 2 of Schedule 4ZA to the Act (charitable rate relief)”
;
c
in paragraph (7), for “section 43(4B) of” substitute “paragraph 4 of Schedule 4ZA to”
;
d
omit paragraphs (8) and (9);
e
in paragraph (10), for “an order by the Secretary of State under section 45(4A) of” substitute “regulations under paragraph 3(9) of Schedule 4ZB to”
;
f
in paragraph (11)(b), for “an order by the Secretary of State under section 45(4A)” substitute “regulations under paragraph 1(2)(a) of Schedule 4ZB”
;
g
in paragraph (12), in the definition of “E”, for “under section 44(9)(a) of” substitute “, or calculated in accordance with provision prescribed, under paragraph 10(6) of Schedule 4ZA to”
.
5
In regulation 17(2) (partly occupied hereditaments), in the definition of “A”, for “section 44(2) of” substitute “paragraph 10(2) of Schedule 4ZA to”
.
6
In the Schedule (splits and mergers)—
a
in paragraph 4—
i
in sub-paragraph (1)(d), for the words from “section 43(4I)” to “(unoccupied hereditaments: zero rating) of” substitute “paragraph 6 (heat networks rate relief), 7 (public lavatories rate relief) or 8 (rural rate relief) of Schedule 4ZA, or paragraph 2 of Schedule 4ZB (charitable rate relief), to”
;
ii
in sub-paragraph (4), for the words from “section 43(6)” to “sports clubs)” substitute “paragraph 2 of Schedule 4ZA to the Act (charitable rate relief)”
;
iii
in sub-paragraph (6), for “section 43(4B) of” substitute “paragraph 4 of Schedule 4ZA to”
;
iv
omit sub-paragraphs (7) and (8);
v
in sub-paragraph (9), for “an order by the Secretary of State under section 45(4A) of” substitute “regulations under paragraph 3(9) of Schedule 4ZB to”
;
vi
in sub-paragraph (10)(b), for “an order by the Secretary of State under section 45(4A)” substitute “regulations under paragraph 1(2)(a) of Schedule 4ZB”
;
vii
in sub-paragraph (11)—
aa
in the definition of “E”, for the words from “section 44(9)(a)” to “supplementary)” substitute “paragraph 10(6) of Schedule 4ZA to the Act”
;
bb
in the definition of “R”, for paragraph (c) substitute—
c
the whole of the old hereditament were occupied and sections 47 (discretionary relief) and 49(1) (reduction or remission of liability) of, and paragraphs 2 (charitable rate relief) and 4 (small business rate relief) of Schedule 4ZA to, the Act did not apply to it for the creation day;
b
in paragraph 5—
i
in sub-paragraph (1)(d), for the words from “section 43(4I)” to “(unoccupied hereditaments: zero rating) of” substitute “paragraphs 6 (heat networks rate relief), 7 (public lavatories rate relief) or 8 (rural rate relief) of Schedule 4ZA, or paragraph 2 of Schedule 4ZB (charitable rate relief), to”
;
ii
in sub-paragraph (4), for the words from “section 43(6)” to “sports clubs)” substitute “paragraph 2 of Schedule 4ZA to the Act (charitable rate relief)”
;
iii
in sub-paragraph (6), for “section 43(4B) of” substitute “paragraph 4 of Schedule 4ZA to”
;
iv
omit sub-paragraphs (7) and (8);
v
in sub-paragraph (9), for “an order by the Secretary of State under section 45(4A) of” substitute “regulations under paragraph 3(9) of Schedule 4ZB to”
;
vi
in sub-paragraph (10)(b), for “an order by the Secretary of State under section 45(4A)” substitute “regulations under paragraph 1(2)(a) of Schedule 4ZB”
;
vii
in sub-paragraph (11)—
aa
in the definition of “E”, for the words from “section 44(9)(a)” to “supplementary)” substitute “paragraph 10(6) of Schedule 4ZA to the Act”
;
bb
in the definition of “R”, for paragraph (d) substitute—
d
sections 47 (discretionary relief) and 49(1) (reduction or remission of liability) of, and paragraphs 2 (charitable rate relief) and 4 (small business rate relief) of Schedule 4ZA to, the Act did not apply to them for the creation day;
c
in paragraph 8(3), in the definition of “T”, for paragraph (b) substitute—
b
sections 47 (discretionary relief) and 49(1) (reduction or remission of liability) of, and paragraphs 2 (charitable rate relief), 4 (small business rate relief), 6 (heat networks rate relief) and 8 (rural rate relief) of Schedule 4ZA to, the Act did not apply to it for the creation day;