The Non-Domestic Rating (Collection and Enforcement) (Central Lists) (Amendment) Regulations 1991

• Citation: S.I. 1991/142
• Sections: 4

Section 1 Citation and commencement

(1) These Regulations may be cited as the Non-Domestic Rating (Collection and Enforcement) (Central Lists) (Amendment) Regulations 1991.

(2) These Regulations, other than regulation 3 and, insofar as it relates to that regulation, regulation 2, shall come into force on 1st April 1991.

(3) Regulation 3 and, insofar as it relates to that regulation, regulation 2, shall come into force on 15th February 1991.

Section 2 Amendment of Regulations

The Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989 are amended in accordance with the following provisions of these Regulations.

Section 3 Definitions

(1) In regulation 2(1) for the definition of “the amount payable”there is substituted the following definition—

“the amount payable”for a chargeable financial year or part of a chargeable financial year in relation to a ratepayer and a hereditament means—

the amount the ratepayer is liable to pay to the Secretary of State as regards the hereditament in respect of the year or part under section 54 of the Act; or

where an amount falls to be credited by the Secretary of State against the ratepayer’s liability in respect of the year or part, the amount (if any) by which the amount referred to in sub-paragraph (a) above exceeds the amount falling to be so credited;

(2) The substitution referred to in paragraph (1) does not apply in relation to any non-domestic rate in respect of the chargeable financial year beginning 1st April 1990.

Section 4 Adjustment of instalments

(1) For paragraph 7(2) of Part II of the Schedule there is substituted the following—

(2) The Secretary of State shall on or as soon as practicable after the relevant day—

(a) adjust the instalments (if any) payable on or after the adjustment day (“the remaining instalments”) so that they accord with the amounts mentioned in sub-paragraph (4); and

(b) serve a notice on the ratepayer which is to state—

(i) the amount of the revised estimate mentioned in sub-paragraph (3); and

(ii) the amount of any remaining instalment.

(2) At the end of paragraph 7(6) of Part II of the Schedule there are inserted the words “, or has been paid (or credited) by way of interest under the Non-Domestic Rating (Payment of Interest) Regulations 1990” .