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The Non-Domestic Rating (Chargeable Amounts) Regulations 1994
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- UK Statutory Instruments
- 1994 No. 3279
- PART IV
- Regulation 19
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Base liability for 1995-96 for central list hereditament outside previous transitional provisions
19.—(1) This regulation applies to a defined central list hereditament for the relevant year beginning in 1995 if regulation 4 of the 1990 Regulations did not apply to that hereditament for 31 March 1995.
(2) In a case where this regulation applies to a hereditament, the base liability for that hereditament shall be found by applying the formula—
Y × Z
(3) For the purposes of this regulation —
(a)Y is the value certified by the appropriate valuation officer to be the rateable value which would have been shown for the hereditament for 31 March 1995 in the central list if that had been the only hereditament of the designated person shown in that list for that date, and
(b)Z is the non-domestic rating multiplier for the financial year beginning in 1994.
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