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;