The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

• (2) Where this sub-paragraph applies, paragraphs 2 to 5 have effect as regards the hereditament for the chargeable day as if the reference in those paragraphs to—

$R×J S$

were a reference to—

$R×J S + ( ( N−J )×B ) C.$

• (3) Sub-paragraph (4) applies in respect of a new hereditament in a year in which the creation day falls where for a chargeable day after the creation day the rateable value shown in a list for a hereditament is less than the rateable value shown in a list for the creation day.

• (4) Where this sub-paragraph applies, paragraphs 2 to 5 have effect as if the reference in those paragraphs to—

$R×J S$

were a reference to—

$R×J×N S×J.$

• (5) For the purposes of sub-paragraphs (2) and (4)—

• B is the non-domestic rating multiplier for the relevant year in which the creation day falls;

• C is the number of days in the relevant year in which the creation day falls;

• N is the rateable value shown in a list for the new hereditament for the chargeable day; and

• R, J and S have the same meanings given by paragraph 2, 3, 4 or 5.

Notional chargeable amount for new hereditament

7

• (1) This paragraph applies for determining the notional chargeable amount for a new hereditament for a relevant year falling after the year in which the creation day falls.

• (2) Where this paragraph applies, the relevant notional chargeable amount is found by applying the formula—

$$J×D$ where— J is the rateable value shown in a list for the new hereditament for the creation day; and D is the small business non-domestic rating multiplier for the relevant year.$

Base liability for the year after the year in which the creation day falls

8

• (1) This paragraph applies for determining the base liability for a new hereditament for the relevant year which falls immediately after the year in which the creation day falls.

• (2) Where this paragraph applies, the base liability for the hereditament is found by applying the formula—

$(T×C)−((B−D)×J).$

• (3) For the purposes of this paragraph—

• T is the amount (calculated in accordance with such of the preceding provisions of this Schedule as are applicable) which is or would have been the chargeable amount for the hereditament for the creation day if—the whole of the hereditament were occupied;sections 43(4B) (small business rate relief), 43(4F) (relief for telecommunications infrastructure), 43(6) (charities or registered community amateur sports clubs), 43(6B) (general stores etc in rural settlements), 47 (discretionary relief), 49(1) (reduction or remission of liability) and 54ZA(1) (relief for telecommunications infrastructure) of the Act did not apply to it for the creation day;

• C is the number of days in the relevant year in which the creation day falls;

• B is the non-domestic rating multiplier for the relevant year;

• D is the small business non-domestic rating multiplier for the relevant year; and

• J is the rateable value shown in a list for the new hereditament for the creation day.

Base liability for subsequent years for new hereditament

9

• (1) This paragraph applies for determining the base liability for a hereditament to which this Schedule applies for any relevant year falling after the relevant year referred to in paragraph 8(1).

• (2) Where this paragraph applies, the base liability for the hereditament is found by applying the formula—

$BL×AF.$

• (3) For the purposes of this paragraph, BL and AF have the meanings given by regulation 9.

Rateable value: hereditament split or merged after 1st April 2017

10

• (1) This paragraph applies if the creation day falls on a day after 1st April 2017.

• (2) Subject to sub-paragraph (3), regulations 10 (appropriate fraction) and 13 (change in rateable value after 1st April 2017), ignoring any modifications made by regulation 14 (change in rateable value on 1st April 2017), have effect in relation to a new hereditament as if for references to 1stApril2017 there were substituted references to the creation day.

• (3) The modifications in sub-paragraph (2) do not apply in relation to the references to 1stApril2017 in regulation 10(2)(a), (4)(a), (6)(a), (7)(a), (9)(a), (11)(a) and (12)(a).

Signed

Signed by authority of the Secretary of State for Communities and Local Government

Bourne of Aberystwyth — Parliamentary Under Secretary of State — Department for Communities and Local Government — 21st December 2016

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

The Local Government Finance Act 1988 (“the Act”) provides for non-domestic hereditaments to be revalued every five years. On a revaluation new non-domestic rating lists are compiled. The next compilation date is 1st April 2017.

On each previous revaluation a transitional relief scheme has been used to protect ratepayers from large increases in their rates bills following a revaluation. These Regulations, which apply to England only, set out the rules for the transitional relief scheme which will apply to the 2017 non-domestic rating revaluation.

The effect of the transitional relief scheme is to assist ratepayers whose bills (in these Regulations, the “notional chargeable amount”) would have increased above a certain amount by phasing in these increases gradually over up to five years. It is also the effect of the scheme to phase in the reduction in bills of some ratepayers who would otherwise have seen their rates bills decrease immediately on 1st April 2017. The phasing in of the reductions funds the phasing in of the increases.

Part 2 of these Regulations makes provision for the determination of the substituted chargeable amount (which is the amount by reference to which a ratepayer’s liability is established) where the hereditament is shown in a local list or the central list (see sections 42 or 52 of the Act) and where the conditions in Part 2 are met.

Regulations 4 to 10 explain the terms used in determining whether the rules in Part 2 apply in place of the rules in section 43 (occupied hereditaments: liability), 45 (unoccupied hereditaments: liability) or 54 (central rating: liability) of the Act.

Regulation 11 specifies the cases where the principal rules, contained in regulation 12, apply for determining the chargeable amount in cases to which Part 2 applies. There are two tests which determine when the rules contained in regulation 12 apply.

The first is where NCA (notional chargeable amount, as determined under regulation 7) for a hereditament is greater than BL (base liability, as determined under regulation 8 or 9) and also greater than BL multiplied by AF (appropriate fraction, as determined under regulation 10). This is the situation where, but for these Regulations, the ratepayer’s chargeable amount would have increased above a certain amount at the beginning of the relevant financial year.

The second is where NCA (notional chargeable amount, as determined under regulation 7) for a hereditament is less than BL (base liability, as determined under regulation 8 or 9) and also less than BL multiplied by AF (appropriate fraction, as determined under regulation 10). This is the situation where, but for these Regulations, the ratepayer’s chargeable amount would have decreased below a certain amount at the beginning of the relevant financial year.

Where either of these tests is satisfied then the chargeable amount for the hereditament for each day will be–

$( BL×AF ) C +U$

where C is the number of days in the year and U is a small business rate relief correction factor.

The appropriate fraction (AF) is different depending on whether the first or second test applies. The AF is also different for different classes of hereditament based on rateable values. Regulation11 further provides that once the chargeable amount is calculated the mandatory reliefs (such as charitable relief and small business rate relief) are deducted.

Regulation 13 modifies the rules in relation to cases where, after 1st April 2017, there has been a change to the rateable value of the hereditament.

Regulation 14 modifies regulation 13 to apply in cases where there has been a change to the rateable value of the hereditament on 1st April 2017.

Regulation 15 modifies the rules in relation to cases where the hereditament is partly-occupied.

Regulations 16 to 20 make provision requiring the appropriate valuation officer to certify rateable values for the purposes of the application of the rules in these Regulations. Regulation 21 provides for the procedure to be followed in the case of appeals against such certificates.

Regulation 22 revokes regulations 18 (certification by appropriate valuation officer) and 19 (appeals against certification) of the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004 (S.I. 2014/3387), which provide for the issuing of certificates and appeals against certification in relation to the 2005 rating lists.

Schedule 1 deals with cases where as a result of a structural alteration a hereditament is deleted from a local list but is subsequently restored to it on or after 1st April 2017.

Schedule 2 makes provision, in place of Part 2 (chargeable amounts), for cases where a hereditament splits, or is merged with one or more other hereditaments, whether the split or merger occurs on or after 1st April 2017.

An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.

Footnotes

[^f00001]: 1988 c. 41. Section 57A was inserted by section 65 of the Local Government Act 2003 (c.26) and section 143(4) was amended by paragraphs 9 and 24(1) and (3) of Schedule 7 to the same Act.

[^f00002]: S.I. 2009/2269.

[^f00003]: Section 67(9A) of the Act defines “class” of hereditament by reference to a description of hereditament prescribed under section 53(1) of the Local Government Finance Act 1988 in relation to the designated person. Under section 67(9) of that Act, a hereditament is treated as shown in the central list for a day if on the day it falls within a class of hereditament shown for the day in the central list.

[^f00004]: See section 144(6) of the Local Government Finance Act 1988 for the meaning of a special authority.

[^f00005]: A special authority’s non-domestic rating multiplier for a year is set under Part 2 of Schedule 7 to the Local Government Finance Act 1988. This may differ from the non-domestic rating multiplier for the year set under Part 1 of that Schedule.

[^f00006]: Section 43(4B) was inserted by section 61(3) of the Local Government Act 2003.

[^f00007]: Section 43(6B) was inserted by section 1 and paragraph 2 of Schedule 1 to the Local Government and Rating Act 1997 (c.29).

[^f00008]: Section 45A was inserted by section 1(2) of the Rating (Empty Properties) Act 2007 (c. 9).

[^f00009]: Section 45(4A) was inserted by section 1(1) of the Rating (Empty Properties) Act 2007 (c. 9).

[^f00010]: S.I. 2004/3387; relevant amending instruments are S.I. 2005/991, 2006/3394, 2008/428 and 2009/3343.

Editorial notes

[^key-32b3b871c4d2084f1c9f5fcf75181bcc]: Reg. 1 in force at 22.12.2016, see reg. 2(2)

[^key-eda764034241dc5da47a252d0e6c5ca8]: Reg. 2 in force at 22.12.2016, see reg. 2(2)

[^key-cb1d1cf29d18b3c9d33e3be97aef8973]: Reg. 3 in force at 22.12.2016, see reg. 2(2)

[^key-8d532e0cf7f009e4403e392ea89b9c62]: Reg. 4 in force at 22.12.2016, see reg. 2(2)

[^key-ce4919245b95f49db93a72ff74b99bab]: Reg. 5 in force at 22.12.2016, see reg. 2(2)

[^key-76c5673d5dc15e8a624f34b9a3ec7ea3]: Reg. 6 in force at 22.12.2016, see reg. 2(2)

[^key-87798c93ec9508ea7f63bbdc21900193]: Reg. 7 in force at 22.12.2016, see reg. 2(2)

[^key-e8cd3eb7d553ecb39dd59f94d548bfb5]: Reg. 8 in force at 22.12.2016, see reg. 2(2)

[^key-8469c6844a5957c919c8ab39ecf834d2]: Reg. 9 in force at 22.12.2016, see reg. 2(2)

[^key-5ec2a5556e001d1bda33c2823c0b91b1]: Reg. 10 in force at 22.12.2016, see reg. 2(2)

[^key-29313fdc6027271a9048a71703be6312]: Reg. 11 in force at 22.12.2016, see reg. 2(2)

[^key-8ca3e9121abad8577caf7f136816a358]: Reg. 12 in force at 22.12.2016, see reg. 2(2)

[^key-c348224f15181f5ba77eb52de8ae841a]: Reg. 13 in force at 22.12.2016, see reg. 2(2)

[^key-dae9c9335800985debfc618aac4d7648]: Reg. 14 in force at 22.12.2016, see reg. 2(2)

[^key-ab2fe35dcf495a614dc9cba6d645a8c7]: Reg. 15 in force at 22.12.2016, see reg. 2(2)

[^key-e8f54e45b59e28bc95cae149f4e871da]: Reg. 16 in force at 22.12.2016, see reg. 2(2)

[^key-1231c4549347afe05e51ac578423171c]: Reg. 17 in force at 22.12.2016, see reg. 2(2)

[^key-4e85229f7aa5ed991bf12231d38065f3]: Reg. 18 in force at 22.12.2016, see reg. 2(2)

[^key-5bac92ed7986fe3336191a7b11e852b4]: Reg. 19 in force at 22.12.2016, see reg. 2(2)

[^key-9910023a3038500bc0a6556a61816b52]: Reg. 20 in force at 22.12.2016, see reg. 2(2)

[^key-35bd7e2964a30c8ec2a48f275cb80320]: Reg. 21 in force at 22.12.2016, see reg. 2(2)

[^key-babe9ca0b4b650b2b7bbaea6fb1b275e]: Sch. 1 para. 1 in force at 22.12.2016, see reg. 2(2)

[^key-b5ecfd466e5904591b4adf02b5c65e4f]: Sch. 1 para. 2 in force at 22.12.2016, see reg. 2(2)

[^key-b45ed19dea5923e71e192516772a5e19]: Sch. 1 para. 3 in force at 22.12.2016, see reg. 2(2)

[^key-dab82c06ec267df2f1e66bb67758375a]: Sch. 1 para. 4 in force at 22.12.2016, see reg. 2(2)

[^key-1f7213cc961a18208aa34d411eea4795]: Sch. 1 para. 5 in force at 22.12.2016, see reg. 2(2)

[^key-6bec9ad27e322276314ae4d1ae2ff29e]: Sch. 1 para. 6 in force at 22.12.2016, see reg. 2(2)

[^key-94904153d00f9a139cff98c5c5ad4739]: Sch. 2 para. 1 in force at 22.12.2016, see reg. 2(2)

[^key-de2c6bab004bf3a4f34c7d87be0ec2d1]: Sch. 2 para. 2 in force at 22.12.2016, see reg. 2(2)

[^key-7460abc953518022f878c14e65b95891]: Sch. 2 para. 3 in force at 22.12.2016, see reg. 2(2)

[^key-c50536e5ce0fe6415122a1b4f1834d68]: Sch. 2 para. 4 in force at 22.12.2016, see reg. 2(2)

[^key-39c0f67760a373c7f80ac4262d4d538e]: Sch. 2 para. 5 in force at 22.12.2016, see reg. 2(2)

[^key-79dd59a7e776b8e75bf7f157c1ea95ec]: Sch. 2 para. 6 in force at 22.12.2016, see reg. 2(2)

[^key-2f19d2376a9c4a409f23e499a7744afa]: Sch. 2 para. 7 in force at 22.12.2016, see reg. 2(2)

[^key-b7e0316cb517b87b1717e5882be1867e]: Sch. 2 para. 8 in force at 22.12.2016, see reg. 2(2)

[^key-433b68f995f5b41f320edf73ddf5e812]: Sch. 2 para. 9 in force at 22.12.2016, see reg. 2(2)

[^key-de2f0b51456d74fcdd31ed63001c22fb]: Sch. 2 para. 10 in force at 22.12.2016, see reg. 2(2)

[^key-d2b970f7626328280bb25557e00e2f4e]: Reg. 22 in force at 1.4.2017, see reg. 2(1)

[^key-fb6865729879cd98cd6c6effbdfacde4]: Words in reg. 6(2) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 10(a)

[^key-3684bf801db193e0683f7a3e96b0e373]: Reg. 12(1A)(1B) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 11(b)

[^key-c531a3b7b4eb85f10534aee01772d289]: Reg. 12(7A)(7B) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 11(d)

[^key-bcb2c26a1a452b5ea82dd535676c51ab]: Reg. 12(11A)(11B) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 11(e)

[^key-ad3e659cc609f2f5e07ccfcb19a02a4d]: Words in reg. 12(1) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 11(a)

[^key-0fbfb3366a3e464f20bbc5df368c4c3a]: Words in reg. 12(3) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 11(c)

[^key-5fe80e50d73884f16c1bd506b57c67f7]: Words in reg. 12(12) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 11(f)(i)

[^key-33f2d113a07a2bbd020d92d420e69382]: Words in reg. 12(12) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 11(f)(ii)

[^key-ec55465baad858c2abc50ef1b11849cb]: Sch. 2 para. 2(8A)(8B) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(2)(c)

[^key-a61cec237b479816bbeac99b08657e9c]: Sch. 2 para. 2(10A)-(10D) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(2)(d)

[^key-7d9d89a1302ee3de1b8bfb9a73fa3dad]: Words in Sch. 2 para. 2(2) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(2)(b)

[^key-86fcd098c96d6791df4bf4e6210bfa09]: Words in Sch. 2 para. 2(11) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(2)(e)(i)

[^key-12a8a34b0523c163b581d6df5b28a774]: Words in Sch. 2 para. 2(11) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(2)(e)(ii)

[^key-086c721015126524918df138c208da37]: Word in Sch. 2 para. 2(11) omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(2)(e)(iii)

[^key-f8b5e89d5006f1a842772fd67b2d3de4]: Words in Sch. 2 para. 2(11) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(2)(e)(iv)

[^key-383491fb8ae7d67cd0231d26134a9ecd]: Words in Sch. 2 para. 2(1) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(2)(a)

[^key-f77878ee7e29e1e059c9e071351ecdb1]: Sch. 2 para. 3(8A)(8B) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(3)(c)

[^key-d4f3a2fdb6ddd423fbd44fbedba2dad1]: Sch. 2 para. 3(10A)-(10D) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(3)(d)

[^key-d79959a0f3d97ac20b6bcd20a6cedf09]: Words in Sch. 2 para. 3(2) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(3)(b)

[^key-a2ce0412da6d32c8697d53649ae63376]: Words in Sch. 2 para. 3(11) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(3)(e)(i)

[^key-f9a2e3f7d3b498ffd1d10778ec301ad4]: Words in Sch. 2 para. 3(11) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(3)(e)(ii)

[^key-e1092af6d0ccf5fae7dc602d63fb3b36]: Word in Sch. 2 para. 3(11) omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(3)(e)(iii)

[^key-931a08cd35fb403e71bf83344d994fcd]: Words in Sch. 2 para. 3(11) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(3)(e)(iv)

[^key-50a511d53e9f58f9eaf80712b569204d]: Words in Sch. 2 para. 3(1) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(3)(a)

[^key-b73e262f74a029debb85ba9d3984b058]: Sch. 2 para. 4(8A)(8B) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(4)(c)

[^key-de47c057f319219c082fb872f6596f9b]: Sch. 2 para. 4(10A)-(10D) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(4)(d)

[^key-1076e134788cf19133eac83250bc9df4]: Words in Sch. 2 para. 4(2) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(4)(b)

[^key-c30f91fcc5a04c854319283f397c94e8]: Words in Sch. 2 para. 4(11) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(4)(e)(i)

[^key-f9149dd395c087039ceb51fae13990fd]: Words in Sch. 2 para. 4(11) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(4)(e)(ii)

[^key-ccfea32ef7c83aa3253276c527c8ed69]: Word in Sch. 2 para. 4(11) omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(4)(e)(iii)

[^key-f54a2ec3bafdca908ecccff4d5c12d24]: Words in Sch. 2 para. 4(11) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(4)(e)(iv)

[^key-6859ed5c1155249c56929f322e3d6505]: Words in Sch. 2 para. 4(1) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(4)(a)

[^key-d0d50e63e89e75d740163434fc7582fa]: Word in reg. 6(10)(b) omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 10(c)(i)

[^key-d11018f9895c5fc4ca16cead7a0743e7]: Reg. 6(10)(d) and word inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 10(c)(ii)

[^key-ea31787ed04d4796b1187811468913b6]: Reg. 6(8A)(8B) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 10(b)

[^key-b9351fc8c53d4d4e532716b62d15783e]: Reg. 6(10A)(10B) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 10(d)

[^key-4597fa871e85fd0d3f8f709499adca4e]: Words in reg. 6(14) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 10(e)(i)

[^key-d263106e68f1f86be625bfa80b8d0956]: Word in reg. 6(14) omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 10(e)(ii)

[^key-c272052eb82acd7b40f7349bf205bf01]: Words in reg. 6(14) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 10(e)(iii)

[^key-5c3ef5d9f0e9fa506360424308eeafc7]: Words in reg. 6(14) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 10(e)(iv)

[^key-0b0c4aa8a14d3b89ddf0084cd015bdd0]: Sch. 2 para. 5(8A)(8B) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(5)(c)

[^key-8b9e8e5ebf15a3d36d08344437eac3d9]: Sch. 2 para. 5(10A)-(10D) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(5)(d)

[^key-e931c0c742e313c661a3df5e4c069f7e]: Words in Sch. 2 para. 5(2) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(5)(b)

[^key-b07a145b1ad424b88ace40bfacd1e690]: Words in Sch. 2 para. 5(11) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(5)(e)(i)

[^key-98418df173545d5b4182012705ab9fdb]: Words in Sch. 2 para. 5(11) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(5)(e)(ii)

[^key-c13358b86143b0cbb5a51f79b5644026]: Word in Sch. 2 para. 5(11) omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(5)(e)(iii)

[^key-c99ca833b99b72dc93cb7d5baed4b6ab]: Words in Sch. 2 para. 5(11) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(5)(e)(iv)

[^key-d3620b5ad495637bcae34d094d7f20e1]: Words in Sch. 2 para. 5(1) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(5)(a)

[^key-ca5c2d1c1723d68118130a67e25c70c8]: Words in Sch. 2 para. 8(3) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018 (S.I. 2018/425), regs. 1(1), 12(6)

[^key-e860ffe180f5769090c8f6934fd5d1d9]: Words in reg. 6(12) inserted (with effect in accordance with s. 4(2)(3) of the amending Act) by Non-Domestic Rating (Public Lavatories) Act 2021 (c. 13), ss. 2(4), 4 (with s. 2(7))

[^key-87cc39fcd1f3132706042dfbb72feb15]: Words in reg. 11(3) inserted (with effect in accordance with s. 4(2)(3) of the amending Act) by Non-Domestic Rating (Public Lavatories) Act 2021 (c. 13), ss. 2(5), 4 (with s. 2(7))

[^key-31389325b6511356f2ff5b34f1ca7a72]: Words in Sch. 2 para. 4(1)(d) inserted (with effect in accordance with s. 4(2)(3) of the amending Act) by Non-Domestic Rating (Public Lavatories) Act 2021 (c. 13), ss. 2(6), 4 (with s. 2(7))

[^key-58977eed67b7a03d1a5b6efbce73c6d0]: Words in Sch. 2 para. 5(1)(d) inserted (with effect in accordance with s. 4(2)(3) of the amending Act) by Non-Domestic Rating (Public Lavatories) Act 2021 (c. 13), ss. 2(6), 4 (with s. 2(7))