The Non-Domestic Rating (Chargeable Amounts) (Amendment No. 2) Regulations 1995

• Citation: S.I. 1995/1678
• Sections: 5

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Non-Domestic Rating (Chargeable Amounts) (Amendment No. 2) Regulations 1995 and shall come into force on the day after the day on which they are made.

(2) In these Regulations “the 1994 Regulations ” means the Non-Domestic Rating (Chargeable Amounts) Regulations 1994 .

Section 2 Amendment of the 1994 Regulations: police hereditaments

In regulation 16 of the 1994 Regulations, after paragraph (1) insert:

(1A) This regulation also applies, in respect of a relevant day falling on or after the coming into force of the Non-Domestic Rating (Chargeable Amounts) (Amendment No. 2) Regulations 1995, to a hereditament if the following conditions are fulfilled—

(a) the hereditament became or becomes subject to rating under Part III of the Act at any time on or after 1 April 1995, and

(b) on the day immediately preceding the day on which the hereditament became or becomes liable for rating, the hereditament was provided or maintained by a police authority established under section 3 of the Police Act 1964 for purposes connected with the administration of justice, police purposes or other Crown purposes.

Section 3 Amendment of the 1994 Regulations: defined central list hereditament

(1) In regulation 18(2) of the 1994 Regulations, for the words from “central list” to the end of the paragraph, substitute:

central or a local non-domestic rating list for 31 March 1995 and in the central list for—

the relevant day; and

each day (if any) falling after 31 March 1995 and before the relevant day.

(2) In regulation 18(3) of the 1994 Regulations, after “(2)” insert “(a) or (b)”.

(3) In regulation 19(3)(a) of the 1994 Regulations after “Y is” insert:

(i) in the case of a hereditament shown in a local non-domestic rating list for 31 March 1995, the value shown for the hereditament for that date in that list, and

(ii) in the case of a hereditament shown in the central list for 31 March 1995,

Section 4 Amendment of the 1994 Regulations: appeals against certification

In regulation 35(5) of the 1994 Regulations, for paragraph (a) substitute:

(a) regulation 36 of these Regulations; and

Section 5 Amendment of the 1994 Regulations: splits and mergers

In paragraph 9(3) of Schedule 2 to the 1994 Regulations—

(a) after the words “T is” insert:

“the amount which is or would have been”, and

(b) at the end insert:

“if the hereditament were occupied and section 43(6) (charities), 44A (partly occupied hereditaments), 47(1) (discretionary relief) and 49(1) (reduction or remission of liability) of the Act and regulations 10(5) (charities), 12(5) (charities in special authority areas) and 17 (partly occupied hereditament) did not apply to it for the creation day.”.