The Non-Domestic Rating Contributions (England) (Amendment) (No. 2) Regulations 1993

• Citation: S.I. 1993/3082
• Sections: 3

Section 1 Citation and Commencement

These Regulations may be cited as the Non-Domestic Rating Contributions (England) (Amendment) (No.2) Regulations 1993 and shall come into force on 31st December 1993.

Section 2 Amendments having effect for 1993/94

The Non-Domestic Rating Contributions (England) Regulations 1992 shall have effect in relation to any calculation of an authority’s non-domestic rating contribution for the financial year beginning on 1st April 1993 made on or after the coming into force of these Regulations with the following amendments—

(a) in paragraph 4A of Part 1 of Schedule 1, there shall be inserted at the end of the formula “+K”, and at the end of the paragraph there shall be added the following definition—

K is the amount of the reasonable costs, if any, necessarily incurred by the authority in respect of changes to any of their computer programs so as to give effect to the provisions of the 1993 Act, provided that if the amount of such costs exceeds £4,000, K is £4,000.

(b) in paragraphs 2(3) and 4(3) of Schedule 3, there shall be inserted at the end of the definitions of “T” and “W” respectively the following words “and assuming, in the case of paragraph 4A, that K in the formula in that paragraph will be nil;”.

Section 3 Amendments having effect as from 1994/95

The Non-Domestic Rating Contributions (England) Regulations 1992 shall have effect in relation to financial years beginning on or after 1st April 1994 with the following amendments—

(a) in Part I of Schedule 1,

(i) in paragraph 1(4), for “1993” there shall be substituted “1994” and for “£24,588,000” there shall be substituted “£6.5 million—”;

(ii) in paragraph 4(1), in the definition of “K” for “80 per cent.” there shall be substituted “78 per cent.” and in the definition of N for “20 per cent.” there shall be substituted “22 per cent.”; and

(iii) in paragraph 4(4), for “1993 is £66 million” there shall be substituted “1994 is £69.5 million”;

(b) for Part II of Schedule 1 there shall be substituted the following Part—

COST FACTORS

(c) in Part I of Schedule 2,

(i) in paragraph 2(12), for “0.94” there shall be substituted “0.91”; and

(ii) in paragraph 8(1), for “1.55”, “1.4”, “1.6” and “1.05” there shall be substituted respectively “2.1”, “2”, “1.85” and “1.6”;

(d) for Part II of Schedule 2 there shall be substituted the following Part—

PRESCRIBED AMOUNTS IN RESPECT OF ENTERPRISE ZONES

(e) in Part I of Schedule 3, in paragraph 2, for sub-paragraph (3) there shall be substituted the following sub-paragraphs—

(3) The amount which, in calculating a special authority’s non-domestic rating contribution in accordance with paragraph 1(4) of Schedule 1, is to be deducted from the amount calculated under paragraph 1(2) of that Schedule shall be replaced by the amount calculated in accordance with the formula—

where

T is the amount of the deduction for the year referred to in paragraph 1(4) of Schedule 1;

U is the number of relevant days preceding the day on which the calculations in accordance with this Schedule are made;

V is the number of days in the year for which the calculations in accordance with this Schedule are made.

(4) The amount described in paragraph 4 of Schedule 1 shall be replaced by the amount calculated in accordance with the formula—

where

W is the amount calculated in relation to the authority for the year in accordance with paragraph 4 of Schedule 1;

U and V have the same meaning as in sub-paragraph (3) above.

(f) in paragraph 4 of Part II of Schedule 3,

(i) for sub-paragraph (3) there shall be substituted the following sub-paragraphs—

(3) The amount which, in calculating a special authority’s non-domestic rating contribution in accordance with paragraph 1(4) of Schedule 1, is to be deducted from the amount calculated under paragraph 1(2) of that Schedule shall be replaced by the amount calculated in accordance with the formula—

where

T and V have the same meaning as in paragraph 2(3) above;

Y is the number of relevant days on and after the day on which the calculations in accordance with this Schedule are made.

(3A) The amount described in paragraph 4 of Schedule 1 shall be replaced by the amount calculated in accordance with the formula—

where

V and W have the same meaning as in sub-paragraphs (3) and (4) respectively of paragraph 2 above;

Y has the same meaning as in sub-paragraph (3) above.

(ii) at the end there shall be added the following sub-paragraph—

(6) The assumption prescribed in paragraph 5 of Schedule 2 shall not apply in the case of any reduction or remission which, on or before the day on which the calculations in accordance with this Schedule are made, the authority has decided to grant.