SCHEDULEE+WConsequential provision

PART 2E+WProvision consequential on sections 5 and 6

19E+WThe Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403) are amended as follows.

20E+WIn regulation 3 (interpretation), in paragraph (1) omit the definitions of—

(a)“early relevant year”;

(b)“final relevant year”.

21(1)Regulation 4 (relevant period, relevant day and relevant year) is amended as follows.E+W

(2)In paragraph (1), for “2028” substitute “2026”.

(3)In paragraph (3), for “, 2025 or 2027” substitute “or 2025”.

(4)Omit paragraphs (4) and (5).

22E+WIn regulation 6 (special authorities), in paragraph (1), for “an early” substitute “a”.

23(1)Regulation 7 (notional chargeable amount: early relevant years) is amended as follows.E+W

(2)In the heading, omit “: early relevant years”.

(3)In paragraph (1), for “an early” substitute “a”.

24E+WIn regulation 9 (base liability for early relevant years subsequent to 2023-24), in the heading, for “early relevant years subsequent to 2023-24” substitute “2024-25 and 2025-26”.

25(1)Regulation 10 (appropriate fraction) is amended as follows.E+W

(2)In paragraph (1), for “an early” substitute “a”.

(3)In paragraph (7), in sub-paragraph (b), in the opening words, omit “early”.

26E+WIn regulation 11 (application of regulation 12), in paragraph (1), in the words before sub-paragraph (a), for “an early” substitute “a”.

27E+WIn regulation 12 (rules for determining chargeable amount: early relevant years), in the heading, omit “: early relevant years”.

28E+WOmit regulation 14 (application of regulation 15).

29E+WOmit regulation 15 (rules for determining chargeable amounts: final relevant year).

30E+WIn regulation 16 (change in rateable value on 1st April 2023), in paragraph (2)—

(a)for “: early relevant years),” substitute “) and”;

(b)omit “and 15 (rules for determining chargeable amount: final relevant year)”.

31(1)The Schedule (splits and mergers) is amended as follows.E+W

(2)In paragraph 2 (rules for determination of chargeable amount for new hereditament: splits on 1st April 2023), in sub-paragraph (1), omit “early”.

(3)In paragraph 3 (rules for determination of chargeable amount for new hereditament: mergers on 1st April 2023), in sub-paragraph (1) omit “early”.

(4)In paragraph 4 (rules for determining chargeable amount for new hereditament: splits after 1st April 2023 in an early relevant year)—

(a)in the heading, omit “in an early relevant year”;

(b)in sub-paragraph (1)—

(i)in the words before paragraph (a), omit “early”;

(ii)in paragraph (b), omit “and in an early relevant year”.

(5)In paragraph 5 (rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 in an early relevant year)—

(a)in the heading, omit “in an early relevant year”;

(b)in sub-paragraph (1)—

(i)in the words before paragraph (a), omit “early”;

(ii)in paragraph (b), omit “in an early relevant year”.

(6)In paragraph 6 (changes in the value of new hereditament: early relevant year of creation)—

(a)in the heading, omit “early”;

(b)in sub-paragraphs (1) and (3), for “an early” substitute “a”.

(7)In paragraph 7 (notional chargeable amount for new hereditament: early relevant years)—

(a)in the heading, omit “: early relevant years”;

(b)in sub-paragraph (1) for “an early” substitute “a”.

(8)In paragraph 8 (base liability for the early relevant year after the year in which the creation day falls)—

(a)in the heading, omit “early”;

(b)in sub-paragraph (1), for “an early” substitute “the”.

(9)In paragraph 9 (base liability for subsequent early relevant years for new hereditament)—

(a)in the heading, omit “early”;

(b)in sub-paragraph (1), omit “early”.

(10)In paragraph 10 (rateable value: hereditament split or merged after 1st April 2023), in sub-paragraph (2)—

(a)after paragraph (a) insert “and”;

(b)omit paragraph (c) and the “and” preceding it.