The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Amendment) Regulations 2022

• Citation: S.I. 2022/784
• Sections: 4

Section 1 Citation, commencement and extent

These Regulations may be cited as the Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Amendment) Regulations 2022 and come into force on 3rd August 2022.

Section 2 Citation, commencement and extent

These Regulations extend to England and Wales.

Section 3 Amendment of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013

In regulation 6 (end of year calculations) of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013 —

(a) in paragraph (1) for “Subject to paragraphs (3) and (4), on or before 31 July”, substitute “Subject to paragraph (3), on or before 30 September” ;

(b) in paragraph (3) for “the relevant year beginning on 1st April 2019” to the end, substitute “a relevant year beginning on 1st April 2019 or 1st April 2021 as if for “30 September” there were substituted “30 November”.” ;

(c) omit paragraph (4).

Section 4 Amendment of the Non-Domestic Rating (Rates Retention) Regulations 2013

In regulation 9 (end of year calculations) of the Non-Domestic Rating (Rates Retention) Regulations 2013 —

(a) in paragraph (1) for “Subject to paragraphs (5) and (6) on or before 31 July”, substitute “Subject to paragraph (5), on or before 30 September” ;

(b) in paragraph (5), for “the relevant year beginning on 1st April 2019” to the end, substitute “a relevant year beginning on 1st April 2019 or 1st April 2021 as if for “30 September” there were substituted “30 November”” ;

(c) omit paragraph (6).