Search Legislation

Advanced Search

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)

More Resources

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

  1. Introductory Text

  2. PART I INTRODUCTORY

    1. 1.Citation, commencement and interpretation

    2. 2.The relevant period and the relevant day

  3. PART II CHARGEABLE AMOUNTS (LOCAL LIST GENERAL)

    1. 3.Defined hereditament

    2. 4.Notional chargeable amount

    3. 5.Base liability for 1995-96 for hereditament within previous transitional provisions

    4. 6.Base liability for 1995-96 for hereditament outside previous transitional provisions

    5. 7.Base liability for years subsequent to 1995-96

    6. 8.Appropriate fraction

    7. 9.Case for which regulation 10 determines chargeable amount

    8. 10.Rules for determining chargeable amount

    9. 11.Change in rateable value after 1 April 1995

    10. 12.Special authorities: special cases

    11. 13.Special authorities: change in rateable value after 1 April 1995

  4. PART III CHARGEABLE AMOUNTS (LOCAL LIST: SPECIAL CASES)

    1. 14.Change in rateable value change of circumstances on 1 April 1995

    2. 15.Change in value before 1 April 1995 not reflected by alteration to list

    3. 16.Hereditament losing Crown exemption

    4. 17.Partly occupied hereditament

  5. PART IV CHARGEABLE AMOUNTS (CENTRAL LIST GENERAL)

    1. 18.Defined central list hereditament: rateable value assessed conventionally

    2. 19.Base liability for 1995-96 for central list hereditament outside previous transitional provisions

    3. 20.Base liability for 1995-96 for central list hereditament within previous transitional provisions

    4. 21.Base liability for central list hereditament for years subsequent to 1995-96

    5. 22.Notional chargeable amount for central list hereditament

    6. 23.Appropriate fraction for central list hereditament

    7. 24.Central list hereditament case for which regulation 25 determines chargeable amount

    8. 25.Central list hereditament: rules for determining chargeable amount

    9. 26.Change in rateable value for defined central list hereditament after 1 April 1995

  6. PART V CHARGEABLE AMOUNTS CLASS OF CENTRAL LIST HEREDITAMENTS

    1. 27.Defined class of central list hereditaments for which rateable values are prescribed

    2. 28.Base liability for 1995-96 for defined class of hereditaments

    3. 29.Base liability for defined class of hereditaments for years subsequent to 1995-96

    4. 30.Notional chargeable amount for defined class of hereditaments

    5. 31.Appropriate fraction for defined class of hereditaments

    6. 32.Defined class of hereditaments: case for which regulation 33 determines chargeable amount

    7. 33.Chargeable amount for defined class of hereditaments

    8. 34.Change in rateable value for defined class of hereditaments on or after 1 April 1995

  7. PART V I CERTIFICATION

    1. 35.Certification by appropriate valuation officer

    2. 36.Appeals against certification

  8. Signature

    1. SCHEDULE 1

      ALTERED HEREDITAMENTS

      1. 1.Altered hereditament: defined hereditament

      2. 2.Altered hereditament: base liability for 1995-96

      3. 3.Altered hereditament: notional chargeable amount

      4. 4.Altered hereditament: case for which regulation 10 determines chargeable amount

      5. 5.Altered hereditament: change in rateable value

    2. SCHEDULE 2

      SPLITS AND MERGERS

      1. 1.Hereditament split or merged: new hereditament

      2. 2.Case where this Schedule applies

      3. 3.Rules for determining chargeable amount for new hereditament

      4. 4.(1) Subject to paragraph 7, the rules set out in...

      5. 5.(1) Subject to paragraph 7, the rules set out in...

      6. 6.(1) Subject to paragraph 7, the rules set out in...

      7. 7.Change in value of new hereditament: year of creation

      8. 8.Notional chargeable amount for new hereditament

      9. 9.Base liability for year after year in which creation day falls

      10. 10.Base liability for subsequent years for new hereditament

      11. 11.Rateable value: hereditament split or merged after 1 April 1995

    3. SCHEDULE 3

      CLASS OF CENTRAL LIST HEREDITAMENTS SPLITTING FROM 1 APRIL 1995

      1. 1.Case where Schedule applies

      2. 2.Calculation of chargeable amounts where this Schedule applies

      3. 3.Base liability for 1995-96 for split class of hereditaments

      4. 4.Notional chargeable amount for split class of hereditaments

      5. 5.Chargeable amount for split class of hereditaments

      6. 6.Defined hereditament: former central list hereditament

      7. 7.Base liability for 1995-96 for former central list hereditament

      8. 8.Notional chargeable amount for former central list hereditament

      9. 9.Chargeable amount for former central list hereditament

    4. SCHEDULE 4

      CENTRAL LIST HEREDITAMENTS TREATED FROM 1 APRIL 1995 AS ONE HEREDITAMENT

      1. 1.Case where Schedule applies

      2. 2.Rules for determining chargeable amount for merged

      3. 3.Base liability for merged hereditament for 1995-96

      4. 4.Notional chargeable amount for merged hereditament

    5. SCHEDULE 5

      CENTRAL AND LOCAL LIST HEREDITAMENTS TREATED FROM 1 APRIL 1995 AS ONE HEREDITAMENT

      1. 1.Case where Schedule applies

      2. 2.Rules for determining chargeable amount for merged central and local list hereditament

      3. 3.Base liability for 1995-96 for merged central and local list hereditament

      4. 4.Notional chargeable amount for merged central and local list hereditament

      5. 5.Chargeable amount for merged central and local list hereditament

  10. Explanatory Note

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources