The Non-Domestic Rating Contributions (England) (Amendment) Regulations 1991

• Citation: S.I. 1991/2793
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rating Contributions (England) (Amendment) Regulations 1991 and shall come into force on 31st December 1991.

Section 2 Amendments

The Non-Domestic Rating Contributions (England) Regulations 1989 shall have effect in relation to financial years beginning on or after 1st April 1992 with the following amendments—

(a) in regulation 2(3), there shall be inserted after “paragraph 2 of that Schedule)” the following—

“and that described in paragraph 6 of Schedule 2 to these Regulations”;

in Part I of Schedule 1—

at the end of paragraph 1(2), there shall be added—

“which have not been taken into account under those paragraphs for a preceding year.”;

in paragraph 6(4), for “1991, £46 million.”, there shall be substituted “1992, £65.6 million.”;

for paragraph 9(a), there shall be substituted the following—

(a) have been paid by the authority in accordance with regulations made under section 55 of or paragraph 2(2A) of Schedule 9 to the Act, in respect of amounts paid in respect of a relevant day or a day in a preceding year and repaid by the authority in accordance with regulations made under that section or paragraph 2(2)(j) of Schedule 9 to the Act, but which

for Part II of Schedule 1, there shall be substituted the following—

COST FACTORS

in Part I of Schedule 2—

after paragraph 2(8), there shall be inserted the following sub-paragraph—

(8A) Where on 31st December in the immediately preceding year an apportionment of the rateable value of a hereditament under section 44A of the Act is applicable, it shall be assumed that the apportionment will be applicable on each relevant day.

for paragraph 2(10), there shall be substituted the following—

(10) It shall be assumed that the amount calculated for the authority in accordance with the assumptions prescribed in sub-paragraphs (1) to (9) above is the total of—

(a) the amount so calculated; and

(b) any amount prescribed in Part II of this Schedule (area ceasing to be an enterprise zone) in relation to that authority in respect of an enterprise zone so prescribed;

multiplied by 0.997.

for paragraph 6(1), there shall be substituted the following—

(6) –

(1) It shall be assumed that the amounts described in paragraph 7 of Schedule 1 to these Regulations will be—

(a) in the case of an authority which is the council of an inner London Borough or the Common Council of the City of London, 1.05% of the amount described in sub-paragraph (2) below,

(b) in the case of an authority which is the council of an outer London Borough, 0.9% of the amount described in that sub-paragraph,

(c) in the case of an authority which is the council of a metropolitan district, 0.75% of the amount described in that sub-paragraph, and

(d) in the case of any other authority, 0.55% of the amount described in that sub-paragraph.

in paragraph 7, the words “column 3 of” shall be omitted;

for Parts II and III of Schedule 2, there shall be substituted—

PRESCRIBED AMOUNTS IN RESPECT OF ENTERPRISE ZONES

PRESCRIBED AMOUNTS IN RESPECT OF REPAYMENTS AND INTEREST

in Schedule 3—

in paragraph 4(2), there shall be substituted for the words from the beginning to “Schedule 1 to these Regulations” the following—

(2) The amounts described in paragraph 6 of Schedule 1 and paragraph 7 of Schedule 2 shall each be replaced by amounts calculated in accordance with the formula

where–

A is the amount being replaced, calculated in relation to the authority for the year in accordance with paragraph 6 of Schedule 1 or prescribed in accordance with paragraph 7 of Schedule 2 respectively,

for paragraph 4(4), there shall be substituted the following–

(4) Paragraph 2(4) of Schedule 2 shall be disregarded.

(5) An amount prescribed in relation to an enterprise zone in accordance with paragraph 2(10)(b) of Schedule 2 shall be disregarded if the enterprise zone has ceased to be designated as such before the day on which the calculations in accordance with this Schedule are made.