Amendments to the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022 E+W
6.—(1) The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022(1) are amended as follows.
(2) In regulation 7(2)(b) (notional chargeable amount), after “effect” insert “, but where paragraph 3 of Schedule 4ZA or paragraph 3 of Schedule 5A (improvement relief) to the Act applies in respect of a hereditament (as the case may be), A is that rateable value minus G.”
(3) After regulation 7(2), insert—
“(3) In paragraph (2)(b) above, G is the amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers under paragraph 10(7) of Schedule 4ZA or paragraph 6(6) of Schedule 5A to the Act (as the case may be).”
(4) In regulation 10(a) (exceptions), for “section 45A of” substitute “paragraph 2 of Schedule 4ZB to”.
(5) In regulation 11 (rules for finding the chargeable amount), for “section 58(3)(a)” substitute “section 58(3)”.
Commencement Information
I1Reg. 6 in force at 27.10.2023 at 8.00 p.m., see reg. 1(1)