Statutory Instrument 1994 No. 3279

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1994 No. 3279

RATING AND VALUATION

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Made	20th December 1994

Coming into force

21st December 1994

ARRANGEMENT OF REGULATIONS AND SCHEDULES

PART I
INTRODUCTORY
1.	Citation, commencement and interpretation.
2.	The relevant period and the relevant day.
PART II
CHARGEABLE AMOUNTS LOCAL LIST (GENERAL)
3.	Defined hereditament.
4.	Notional chargeable amount.
5.	Base liability for 1995-96 for hereditament within previous transitional provisions.
6.	Base liability for 1995-96 for hereditament outside previous transitional provisions.
7.	Base liability for years subsequent to 1995-96.
8.	Appropriate fraction.
9.	Case for which regulation 10 determines chargeable amount.
10.	Rules for determining chargeable amount.
11.	Change in rateable value after 1 April 1995.
12.	Special authorities: special cases.
13.	Special authorities: change in rateable value after 1 April 1995.
PART III
CHARGEABLE AMOUNTS LOCAL LIST (SPECIAL CASES)
14.	Change in rateable value change of circumstances on 1 April 1995.
15.	Change in rateable value before 1 April 1995 not reflected by alteration to list.
16.	Hereditament losing Crown exemption.
17.	Partly occupied hereditament.
PART IV
CHARGEABLE AMOUNTS CENTRAL LIST (GENERAL)
18.	Defined central list hereditament: rateable value assessed conventionally.
19.	Base liability for 1995-96 for central list hereditament outside previous transitional provisions.
20.	Base liability for 1995-96 for central list hereditament within previous transitional provisions.
21.	Base liability for central list hereditament for years subsequent to 1995-96.
22.	Notional chargeable amount for central list hereditament.
23.	Appropriate fraction for central list hereditament.
24.	Central list hereditament: case for which regulation 25 determines chargeable amount.
25.	Central list hereditament: rules for determining chargeable amount.
26.	Change in rateable value for defined central list hereditament after 1 April 1995.
PART V
CHARGEABLE AMOUNTS CLASS OF CENTRAL LIST HEREDITAMENTS
27.	Defined class of central list hereditaments: rateable value prescribed.
28.	Base liability for 1995-96 for defined class of hereditaments.
29.	Base liability for defined class of hereditaments for years subsequent to 1995-96.
30.	Notional chargeable amount for defined class of hereditaments.
31.	Appropriate fraction for defined class of hereditaments.
32.	Defined class of hereditaments: case for which regulation 33 determines chargeable amount.
33.	Chargeable amount for defined class of hereditaments.
34.	Change in rateable value for defined class of hereditaments on or after 1 April 1995.
PART VI
CERTIFICATION
35.	Certification by appropriate valuation officer.
36.	Appeals against certification.

	SCHEDULE 1	ALTERED HEREDITAMENTS
	SCHEDULE 2	SPLITS AND MERGERS
	SCHEDULE 3	CLASS OF CENTRAL LIST HEREDITAMENTS SPLITTING FROM 1 APRIL 1995
	SCHEDULE 4	CENTRAL LIST HEREDITAMENTS TREATED FROM 1 APRIL 1995 AS ONE HEREDITAMENT
	SCHEDULE 5	CENTRAL AND LOCAL LIST HEREDITAMENTS TREATED FROM 1 APRIL 1995 AS ONE HEREDITAMENT

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