The Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2012

• Citation: S.I. 2012/466 (W.)
• Sections: 10

Section 1 Title, commencement and application

(1) The title of these Regulations is the Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2012 and they come into force on 16 March 2012.

(2) These Regulations apply in relation to Wales.

Section 2 Amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 are amended as follows.

Section 3 Amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

For regulation 7C (deferred payments: special provision in relation to Wales for the financial years beginning on 1 April 2009, 2010 and 2011) substitute—

Deferred payments — special provision in relation to Wales

(7C)

(1) This regulation makes provision for deferred payments in relation to the financial years beginning on—

(a) 1 April 2009, and

(b) 1 April 2012.

(2) In this regulation and for the purposes of Schedule 1D—

(a) each of the financial years specified in paragraph (1) is called the “specified year”;

(b) in respect of the financial year beginning on 1 April 2009, the specified percentage is 3;

(c) in respect of the financial year beginning on 1 April 2012, the specified percentage is 3.36.

(3) Schedule 1D has effect in relation to each specified year.

Section 4 Amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

(1) Schedule 1D is amended as follows.

(2) In the heading omit “for the financial years beginning on 1 April 2009, 2010 and 2011”.

(3) In paragraph 1—

(a) in sub-paragraph (1)(a)(i) for “the financial year beginning on 1 April 2009” substitute “the specified year”;

(b) in sub-paragraph (1)(a)(ii) for “the financial year beginning on 1 April 2009” substitute “the specified year”;

(c) in sub-paragraph (1)(b) for “the financial year beginning on 1 April 2009 no later than 31 December 2009” substitute “the specified year no later than 31 December in that year”; and

(d) in sub-paragraph (4)—

(i) in the definition of “deferral notice” for “paragraph 2” substitute “paragraph 5”;

(ii) at the appropriate place insert “ “first deferred payment year” means the financial year immediately following the specified year;”;

(iii) in the definition of “remaining amount” for “paragraph 4; and ” substitute “paragraph 2”;

(iv) at the appropriate place insert “ “second deferred payment year” means the financial year immediately following the first deferred payment year; and ”; and

(v) at the appropriate place insert “ “the specified percentage” means, in respect of a specified year, the percentage specified in regulation 7C(2)”.

(4) In paragraph 3 for “3 per cent” substitute “the specified percentage” (on both occasions).

(5) In paragraph 5—

(a) in sub-paragraph (1)(c) for “the financial year beginning on 1 April 2010” substitute “the first deferred payment year”; and

(b) in sub-paragraph (1)(d) for “the financial year beginning on 1 April 2011” substitute “the second deferred payment year”.

(6) In paragraph 9—

(a) in the heading for “the financial year beginning on 1 April 2009” substitute “the specified year”;

(b) in sub-paragraph (1)(b) for “the financial year beginning on 1 April 2009” substitute “the specified year”;

(c) in sub-paragraph (2)(a) for “the financial year beginning on 1 April 2009” substitute “the specified year”;

(d) in sub-paragraph (2)(d) for “the financial year beginning on 1 April 2009” substitute “the specified year”;

(e) in sub-paragraph (2)(e)(iii) for “the financial year beginning on 1 April 2010” substitute “the first deferred payment year”; and

(f) in sub-paragraph (2)(e)(iv) for “the financial year beginning on 1 April 2011” substitute “the second deferred payment year”.

(7) In paragraph 10—

(a) in sub-paragraph (1) for “the financial years beginning on 1 April 2010 and 1 April 2011” substitute “the first and second deferred payment years”;

(b) in sub-paragraph (2) for “the financial year beginning on 1 April 2010 or 1 April 2011” substitute “the first or second deferred payment year”;

(c) in sub-paragraph (3) for “financial year beginning on 1 April 2010 or 1 April 2011” substitute “first or second deferred payment year”;

(d) in sub-paragraph (4)—

(i) for “2010 or 1 April 2011” substitute “in the first or second deferred payment year”;

(ii) in paragraph (c) for “the financial year beginning on 1 April 2010” substitute “the first deferred payment year”; and

(iii) in paragraph (c) for “the financial year beginning on 1 April 2011” substitute “the second deferred payment year”; and

(e) in sub-paragraph (5)(b) for “the financial year beginning on 1 April 2010 or 1 April 2011” substitute “the first or second deferred payment year”.

(8) In paragraph 11, at the start, omit “(1)”.

(9) In paragraph 12—

(a) in the heading for “2010/11 or 2011/12” substitute “the first or second deferred payment year”;

(b) in sub-paragraph (1) for “the financial year beginning on 1 April 2010 or 1 April 2011” substitute “the first or second deferred payment year”; and

(c) in sub-paragraph (2), in the substituted paragraph 6(3) of Schedule 1, for “the financial year beginning on 1 April 2009” substitute “the specified year”.

(10) In paragraph 13—

(a) in the heading for “2010/11 or 2011/12” substitute “the first or second deferred payment year”;

(b) in sub-paragraph (2)(b)(iii)—

(i) for “the financial year beginning on 1 April 2010” substitute “the first deferred payment year”; and

(ii) for “the financial year beginning on 1 April 2011” substitute “the second deferred payment year”; and

(c) in sub-paragraph (3) for “the financial year beginning on 1 April 2009” substitute “the specified year” .

(11) In paragraph 14—

(a) at the start omit “(1)”;

(b) for “financial years beginning on 1 April 2010 or 1 April 2011” substitute “first or second deferred payment years”; and

(c) in Regulation 4 as having effect by virtue of paragraph 14—

(i) in sub-paragraph (3) for “financial year beginning on 1 April 2010 or 1 April 2011” substitute “first or second deferred payment year”; and

(ii) in sub-paragraph (3) for “the financial year beginning on 1 April 2009” substitute “the specified year”.

Section 5 Amendment of the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989

(1) The Non-Domestic Rating (Collection and Enforcement) (Central List) Regulations 1989 are amended as follows.

Section 6 Amendment of the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989

For regulation 7B (deferred payments: special provision in relation to Wales for the financial years beginning on 1 April 2009, 2010 and 2011) substitute—

Deferred payments — special provision in relation to Wales

(7B)

(1) This regulation makes provision for deferred payments in relation to the financial years beginning on—

(a) 1 April 2009, and

(b) 1 April 2012.

(2) In this regulation and for the purposes of Schedule 1B—

(a) each of the financial years specified in paragraph (1) is called the “specified year”;

(b) in respect of the financial year beginning on 1 April 2009, the specified percentage is 3;

(c) in respect of the financial year beginning on 1 April 2012, the specified percentage is 3.36.

(3) Schedule 1B has effect in relation to each specified year.

Section 7 Amendment of the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989

(1) Schedule 1B is amended as follows.

(2) In the heading omit “for the financial years beginning on 1 April 2009, 2010 and 2011”.

(3) In paragraph 1—

(a) in sub-paragraph (1)(a)(i) for “the financial year beginning on 1 April 2009” substitute “the specified year”;

(b) in sub-paragraph (1)(a)(ii) for “the financial year beginning on 1 April 2009” substitute “the specified year”;

(c) in sub-paragraph (1)(b) for “the financial year beginning on 1 April 2009 no later than 31 December 2009” substitute “the specified year no later than 31 December in that year”; and

(d) in sub-paragraph (4)—

(i) at the appropriate place insert ““first deferred payment year” means the financial year immediately following the specified year;”;

(ii) at the appropriate place insert ““second deferred payment year” means the financial year immediately following the first deferred payment year; and ”; and

(iii) at the appropriate place insert ““the specified percentage” means, in respect of a specified year, the percentage specified in regulation 7B(2)”.

(4) In paragraph 3 for “3 per cent” substitute “the specified percentage”.

(5) In paragraph 5—

(a) in sub-paragraph (1)(c) for “the financial year beginning on 1 April 2010” substitute “the first deferred payment year”; and

(b) in sub-paragraph (1)(d) for “the financial year beginning on 1 April 2011” substitute “the second deferred payment year”.

(6) In paragraph 9—

(a) in the heading for “the financial year beginning on 1 April 2009” substitute “the specified year”;

(b) in sub-paragraph (1)(b) for “the financial year beginning on 1 April 2009” substitute “the specified year”;

(c) in sub-paragraph (2)(a) for “the financial year beginning on 1 April 2009” substitute “the specified year”;

(d) in sub-paragraph (2)(d) for “the financial year beginning on 1 April 2009” substitute “the specified year”;

(e) in sub-paragraph (2)(e)(iii) for “the financial year beginning on 1 April 2010” substitute “the first deferred payment year”; and

(f) in sub-paragraph (2)(e)(iv) for “the financial year beginning on 1 April 2011” substitute “the second deferred payment year”.

(7) In paragraph 10—

(a) in sub-paragraph (1) for “the financial years beginning on 1 April 2010 and 1 April 2011” substitute “the first and second deferred payment years”;

(b) in sub-paragraph (2) for “the financial year beginning on 1 April 2010 or 1 April 2011” substitute “the first or second deferred payment year”;

(c) in sub-paragraph (3) for “financial year beginning on 1 April 2010 or 1 April 2011” substitute “first or second deferred payment year”;

(d) in sub-paragraph (4)—

(i) for “2010 or 1 April 2011” substitute “in the first or second deferred payment year”;

(ii) in paragraph (c) for “the financial year beginning on 1 April 2010” substitute “the first deferred payment year”; and

(iii) in paragraph (c) for “the financial year beginning on 1 April 2011” substitute “the second deferred payment year”; and

(e) in sub-paragraph (5)(b) for “the financial year beginning on 1 April 2010 or 1 April 2011” substitute “the first or second deferred payment year”.

(8) In paragraph 11, at the start, omit “(1)”.

(9) In paragraph 12—

(a) in the heading for “2010/11 or 2011/12” substitute “the first or second deferred payment year”;

(b) in sub-paragraph (1) for “the financial year beginning on 1 April 2010 or 1 April 2011” substitute “the first or second deferred payment year”; and

(c) in sub-paragraph (2), in the substituted paragraph 6(3) of Schedule 1, for “the financial year beginning on 1 April 2009” substitute “the specified year”.

(10) In paragraph 13—

(a) in the heading for “2010/11 or 2011/12” substitute “the first or second deferred payment year”;

(b) in sub-paragraph (2)(b)(iii)—

(i) for “the financial year beginning on 1 April 2010” substitute “the first deferred payment year”; and

(ii) for “the financial year beginning on 1 April 2011” substitute “the second deferred payment year”; and

(c) in sub-paragraph (3) for “the financial year beginning on 1 April 2009” substitute “the specified year”.

(11) In paragraph 14—

(a) at the start omit “(1)”;

(b) for “financial years beginning on 1 April 2010 or 1 April 2011” substitute “first or second deferred payment years”; and

(c) in Regulation 4 as having effect by virtue of paragraph 14—

(i) in sub-paragraph (3) for “financial year beginning on 1 April 2010 or 1 April 2011” substitute “first or second deferred payment year”; and

(ii) in sub-paragraph (3) for “the financial year beginning on 1 April 2009” substitute “the specified year”.

Section 8 Modification of the Non-Domestic Rating Contributions (Wales) Regulations 1992

In relation to a year which is a specified year for the purposes of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 or the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989, regulation 6 (recalculation of provisional amounts) of the Non-Domestic Rating Contributions (Wales) Regulations 1992 has effect as if paragraphs (2)(b) and (4) were omitted.

Section 9 Modification of the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993

In relation to the years which are first and second deferred payment years for the purposes of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989, the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993 apply as if for the definition of “the relevant year” in regulation 2 (interpretation) there were substituted—

“the relevant year”, in relation to a demand notice, means the financial year to which the demand for payment made by the notice relates; but where, pursuant to regulation 4 (the requirement for demand notices) of the Collection Regulations (as modified by the Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2012), the notice relates to more than one chargeable financial year “the relevant year” means the first or second deferred payment year (as the case may be)

Section 10 Revocation

Regulations 4 (modification of the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993) and 5 (modification of the Non-Domestic Rating Contributions (Wales) Regulations 1992) of the Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2009 are revoked.