The Non-Domestic Rating Contributions (England) (Amendment) (No. 2) Regulations 1996

• Citation: S.I. 1996/3245
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rating Contributions (England) (Amendment) (No. 2) Regulations 1996 and shall come into force on 31st December 1996.

Section 2 Amendment of the 1992 Regulations

Schedules 1 and 2 to the Non-Domestic Rating Contributions (England) Regulations 1992 are amended in accordance with the following regulations.

Section 3 Rules for calculation of contributions

(1) In relation to financial years beginning on or after 1st April 1997, in Schedule 1—

(a) in paragraph 1(4), for “1996” there is substituted “1997”;

(b) in paragraph 4(4), for “1996 is £76,867,000” there is substituted “1997 is £77,751,000”;

(c) for the Table in Part II there is substituted—

COST FACTORS

(2) In relation to the financial year beginning on 1st April 1997, paragraph 4(1) of Schedule 1 has effect as if—

(a) at the end of the formula there were inserted “+P”, and

(b) at the end there were added—

P is the amount of the reasonable costs, if any, incurred by the authority in respect of changes to their computer programs to give effect to the Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996 , provided that, if the amount of such costs exceeds £3,000, P is £3,000.

Section 4 Assumptions relating to provisional amounts

In relation to financial years beginning on or after 1st April 1997, in Schedule 2—

(a) in paragraph 2(12) for “0.992” there is substituted “0.962”;

(b) for sub-paragraph (1) of paragraph 8 there is substituted—

(8)

(1) It shall be assumed that the amount described in paragraph 6 of Schedule 1 to these Regulations will, in the case of each authority or description of authority listed in the following table, be equal to the percentage of the amount described in sub-paragraph (2) below which is shown in the table in relation to that authority or description: