The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

• Citation: S.I. 1997/3017
• Sections: 3

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997 and shall come into force on 31st December 1997.

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

Section 2 Hereditaments in rural settlements

(1) Regulation 10 of the principal regulations is amended as follows.

(2) For paragraph (1) there is substituted—

(1) For a hereditament to which this regulation applies, the chargeable amount for a chargeable day which is a relevant day shall be found in accordance with the rules prescribed in this regulation in place of the provisions of sections 43(4) to (6E), 44 and 45(4) to (6) of the Act.

(3) After paragraph (5) there is inserted—

(5A) Where paragraph (5B) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with paragraph (2) by 2.

(5B) This paragraph applies where, on the day concerned, section 43(6B) of the Act (general stores etc. in rural settlements) applies as respects the hereditament.

Section 3 New hereditaments in rural settlements

(1) Schedule 2 (splits and mergers) to the principal regulations is amended as follows.

(2) In sub-paragraph (1) in each of paragraphs 5 and 6, for “section 43(4) to (6)” there is substituted “section 43(4) to (6E)”.

(3) In sub-paragraph (3)(c in each of paragraphs 5 and 6, for “sections 43(6) (charities)” there is substituted “sections 43(6) and (6B) (charities; general stores etc. in rural settlements)”.

(4) After sub-paragraph (5) of each of paragraphs 5 and 6 there is inserted—

(5A) Where sub-paragraph (5B) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2.

(5B) This sub-paragraph applies where on the day concerned section 43(6B) of the Act (general stores etc. in rural settlements) applies as respects the hereditament.

(5) In sub-paragraph (3) of paragraph 9 , for “section 43(6) (charities)” there is substituted “sections 43(6) and (6B) (charities; general stores etc. in rural settlements)”.