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The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022

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This is the original version (as it was originally made).

Notional chargeable amount

7.—(1) This regulation applies to a defined hereditament where for a day after 1 April 2023 the rateable value shown in a local list or in a central list for the defined hereditament is different to that shown for it in a local list or in a central list on 1 April 2023.

(2) From the day on which the change in rateable value has effect, regulation 6 has effect as regards the defined hereditament with the following amendments—

(a)in paragraph (1), for “1 April 2023”, substitute “the day on which the change in rateable value has effect”, and

(b)in paragraph (3), for the definition of ‘A’. substitute “A is the rateable value shown for the defined hereditament in a local list or in a central list on the day on which the change in rateable value has effect”.

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