Non-Domestic Rating Act 2023

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<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1998/Math/MathML" xmlns:default1="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="crossheading-liability-and-mandatory-reliefs"><heading>Liability and mandatory reliefs</heading><section eId="section-1"><num>1</num><heading>Local rating: liability and mandatory reliefs for occupied hereditaments</heading><subsection eId="section-1-1"><num>(1)</num><intro><p>In the Local Government Finance Act 1988 (referred to in this Act as “<term refersTo="#term-the-act" eId="term-the-act">the Act</term>”), in section 43 (occupied hereditaments: liability)—</p></intro><level class="para1" eId="section-1-1-a"><num>(a)</num><content><p><mod>in the heading, after “liability” insert <quotedText>“and reliefs”</quotedText>;</mod></p></content></level><level class="para1" eId="section-1-1-b"><num>(b)</num><content><p><mod>in subsection (2), in paragraph (a), after “chargeable day” insert <quotedText>“in accordance with <ref href="#d25e218">Schedule 4ZA</ref>”</quotedText>;</mod></p></content></level><level class="para1" eId="section-1-1-c"><num>(c)</num><content><p>omit subsections (4) to (6L);</p></content></level><level class="para1" eId="section-1-1-d"><num>(d)</num><content><p>omit subsections (8A) to (8D).</p></content></level></subsection><subsection eId="section-1-2"><num>(2)</num><content><p>Omit section 44 of the Act (occupied hereditaments: supplementary).</p></content></subsection><subsection eId="section-1-3"><num>(3)</num><content><p><mod>Before Schedule 4A to the Act insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="schedule" eId="d25e218"><num>SCHEDULE 4ZA<authorialNote class="referenceNote"><p>Section 43</p></authorialNote></num><heading>Occupied hereditaments: chargeable amount</heading><part><num>PART 1</num><heading>Chargeable amount before any reliefs</heading><paragraph class="schProv1"><num>1</num><intro><p>Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated—</p></intro><level class="para1"><num>(a)</num><content><p>in relation to England, in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by M over C" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_001"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">M</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></level><level class="para1"><num>(b)</num><content><p>in relation to Wales, in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by B over C" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_002"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">B</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></level></paragraph></part><part><num>PART 2</num><heading>Partial reliefs</heading><hcontainer name="crossheading" class="schGroup7"><heading>Charitable rate relief</heading><paragraph eId="d25e284" class="schProv1"><num>2</num><subparagraph><num>(1)</num><intro><p>Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated—</p></intro><level class="para1"><num>(a)</num><content><p>in relation to England, in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by M over C multiplied by 5" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_003"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">M</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi><default:mo>×</default:mo><default:mn>5</default:mn></default:mrow></default:mfrac></default:math></foreign></tblock></content></level><level class="para1"><num>(b)</num><content><p>in relation to Wales, in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by B over C multiplied by 5" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_004"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">B</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi><default:mo>×</default:mo><default:mn>5</default:mn></default:mrow></default:mfrac></default:math></foreign></tblock></content></level></subparagraph><subparagraph><num>(2)</num><intro><p>This paragraph applies where, on the day concerned—</p></intro><level class="para1"><num>(a)</num><content><p>the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities), or</p></content></level><level class="para1"><num>(b)</num><intro><p>the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used—</p></intro><level class="para2"><num>(i)</num><content><p>for the purposes of that club, or</p></content></level><level class="para2"><num>(ii)</num><content><p>for the purposes of that club and of other such registered clubs.</p></content></level></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Improvement rate relief</heading><paragraph eId="d25e373" class="schProv1"><num>3</num><subparagraph eId="d25e377"><num>(1)</num><intro><p>This paragraph applies where—</p></intro><level class="para1" eId="d25e383"><num>(a)</num><content><p>the chargeable day falls within the period of one year beginning with the day on which qualifying improvement works are completed,</p></content></level><level class="para1"><num>(b)</num><content><p>on the day concerned any conditions prescribed by the appropriate national authority in regulations are satisfied, and</p></content></level><level class="para1" eId="d25e395"><num>(c)</num><content><p>the day concerned falls before 1 April 2029.</p></content></level></subparagraph><subparagraph><num>(2)</num><content><p>“<term refersTo="#term-qualifying-improvement-works">Qualifying improvement works</term>” has the meaning given by the appropriate national authority in regulations.</p></content></subparagraph><subparagraph eId="d25e410"><num>(3)</num><intro><p>The appropriate national authority may by regulations—</p></intro><level class="para1"><num>(a)</num><content><p>amend <ref href="#d25e383">paragraph (a)</ref> of <ref href="#d25e377">sub-paragraph (1)</ref> to substitute a longer period for the period for the time being specified in that paragraph;</p></content></level><level class="para1"><num>(b)</num><content><p>amend <ref href="#d25e395">paragraph (c)</ref> of that sub-paragraph to substitute a later date for the date for the time being specified in that paragraph.</p></content></level></subparagraph><subparagraph><num>(4)</num><content><p>For the consequence of this paragraph applying, see the definitions of “A” and “G” in <ref href="#d25e877">paragraph 10</ref>.</p></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Small business rate relief</heading><paragraph eId="d25e449" class="schProv1"><num>4</num><subparagraph eId="d25e453"><num>(1)</num><intro><p>Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated—</p></intro><level class="para1" eId="d25e459"><num>(a)</num><content><p>in relation to England, in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by M over C multiplied by E" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_005"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">M</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">E</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></level><level class="para1"><num>(b)</num><content><p>in relation to Wales, in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by B over C multiplied by E" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_006"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">B</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">E</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></level></subparagraph><subparagraph eId="d25e505"><num>(2)</num><intro><p>This paragraph applies—</p></intro><level class="para1" eId="d25e511"><num>(a)</num><content><p>in relation to England, where on the day concerned any conditions prescribed by the Secretary of State in regulations are satisfied;</p></content></level><level class="para1"><num>(b)</num><intro><p>in relation to Wales, where—</p></intro><level class="para2"><num>(i)</num><content><p>the rateable value of the hereditament shown in the local non-domestic rating list for the first day of the chargeable financial year is not more than any amount prescribed by the Welsh Ministers in regulations, and</p></content></level><level class="para2"><num>(ii)</num><content><p>on the day concerned any conditions prescribed by the Welsh Ministers in regulations are satisfied.</p></content></level></level></subparagraph><subparagraph><num>(3)</num><intro><p>If a ratepayer makes an application in order to satisfy a condition prescribed under <ref href="#d25e505">sub-paragraph (2)</ref><ref href="#d25e511">(a)</ref> and the ratepayer—</p></intro><level class="para1"><num>(a)</num><content><p>makes a statement in the application which the ratepayer knows to be false in a material particular, or</p></content></level><level class="para1"><num>(b)</num><content><p>recklessly makes a statement in the application which is false in a material particular,</p></content></level><wrapUp><p>the ratepayer is liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.</p></wrapUp></subparagraph></paragraph></hcontainer></part><part><num>PART 3</num><heading>Full reliefs</heading><hcontainer name="crossheading" class="schGroup7"><heading>Introduction</heading><paragraph class="schProv1"><num>5</num><content><p>Where any paragraph of this Part of this Schedule applies in relation to a hereditament on a chargeable day, the chargeable amount for the day concerned is zero.</p></content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Heat networks rate relief</heading><paragraph eId="d25e577" class="schProv1"><num>6</num><subparagraph eId="d25e581"><num>(1)</num><intro><p>This paragraph applies where—</p></intro><level class="para1"><num>(a)</num><content><p>on the day concerned the hereditament is wholly or mainly used for the purposes of a heat network,</p></content></level><level class="para1"><num>(b)</num><content><p>on the day concerned any conditions prescribed by the appropriate national authority in regulations are satisfied, and</p></content></level><level class="para1" eId="d25e599"><num>(c)</num><content><p>the day concerned falls before 1 April 2035.</p></content></level></subparagraph><subparagraph><num>(2)</num><content><p>“<term refersTo="#term-heat-network">Heat network</term>” has the meaning given in regulations by the appropriate national authority.</p></content></subparagraph><subparagraph eId="d25e614"><num>(3)</num><content><p>The appropriate national authority may by regulations amend <ref href="#d25e599">paragraph (c)</ref> of <ref href="#d25e581">sub-paragraph (1)</ref> to substitute a later date for the date for the time being specified in that paragraph.</p></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Public lavatories rate relief</heading><paragraph eId="d25e629" class="schProv1"><num>7</num><content><p>This paragraph applies where, on the day concerned, the hereditament consists wholly or mainly of public lavatories.</p></content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Rural rate relief</heading><paragraph eId="d25e638" class="schProv1"><num>8</num><subparagraph eId="d25e642"><num>(1)</num><intro><p>This paragraph applies where—</p></intro><level class="para1"><num>(a)</num><content><p>the hereditament is situated in England,</p></content></level><level class="para1"><num>(b)</num><content><p>on the day concerned the hereditament is within a settlement identified in the billing authority’s rural settlement list for the chargeable financial year,</p></content></level><level class="para1"><num>(c)</num><content><p>at the beginning of that year, A, in relation to the hereditament, is not more than any amount prescribed by the Secretary of State in regulations, and</p></content></level><level class="para1" eId="d25e666"><num>(d)</num><intro><p>on the day concerned—</p></intro><level class="para2"><num>(i)</num><content><p>the whole or part of the hereditament is used as a qualifying post office, a qualifying general store or a qualifying food store, or</p></content></level><level class="para2" eId="d25e678"><num>(ii)</num><content><p>any conditions prescribed by the Secretary of State in regulations are satisfied.</p></content></level></level></subparagraph><subparagraph><num>(2)</num><content><p><ref href="#d25e698">Sub-paragraphs (3)</ref> to <ref href="#d25e758">(7)</ref> apply for the purposes of <ref href="#d25e642">sub-paragraph (1)</ref>.</p></content></subparagraph><subparagraph eId="d25e698"><num>(3)</num><intro><p>A hereditament, or part of a hereditament, is used as a qualifying post office on any day in a chargeable financial year if—</p></intro><level class="para1"><num>(a)</num><content><p>it is used for the purposes of a universal service provider (within the meaning of Part 3 of the Postal Services Act 2011) and in connection with the provision of a universal postal service (within the meaning of that Part), and</p></content></level><level class="para1" eId="d25e710"><num>(b)</num><content><p>no other hereditament, or part of a hereditament, in the settlement concerned is so used.</p></content></level></subparagraph><subparagraph eId="d25e716"><num>(4)</num><intro><p>A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if—</p></intro><level class="para1"><num>(a)</num><content><p>a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and</p></content></level><level class="para1" eId="d25e728"><num>(b)</num><content><p>such a trade or business is not carried on in any other hereditament, or part of a hereditament, in the settlement concerned.</p></content></level></subparagraph><subparagraph><num>(5)</num><content><p>A hereditament, or part of a hereditament, is used as a qualifying food store on any day in a chargeable financial year if a trade or business consisting wholly or mainly of the sale by retail of food for human consumption (excluding confectionery and excluding the supply of food in the course of catering) is carried on there.</p></content></subparagraph><subparagraph><num>(6)</num><intro><p>The supply of food in the course of catering includes—</p></intro><level class="para1"><num>(a)</num><content><p>any supply of food for consumption on the premises on which it is supplied, or</p></content></level><level class="para1"><num>(b)</num><content><p>any supply of hot food for consumption off those premises.</p></content></level></subparagraph><subparagraph eId="d25e758"><num>(7)</num><intro><p>“<term refersTo="#term-hot-food">Hot food</term>” means food which, or any part of which—</p></intro><level class="para1"><num>(a)</num><content><p>has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature, and</p></content></level><level class="para1"><num>(b)</num><content><p>is at the time of supply above that temperature.</p></content></level></subparagraph><subparagraph><num>(8)</num><content><p>Where a hereditament or part of a hereditament is used as a qualifying post office or qualifying general store on any day in a chargeable financial year, it is not to be treated as ceasing to be so used on any subsequent day in that year merely because the condition in <ref href="#d25e698">sub-paragraph (3)</ref><ref href="#d25e710">(b)</ref> or <ref href="#d25e716">(4)</ref><ref href="#d25e728">(b)</ref> ceases to be satisfied.</p></content></subparagraph></paragraph></hcontainer></part><part><num>PART 4</num><heading>Cases where more than one relief applies</heading><paragraph class="schProv1"><num>9</num><content><p>In relation to any hereditament in respect of which the paragraphs of this Schedule mentioned in the first column of the following table apply on the day concerned, the chargeable amount is to be calculated in accordance with the corresponding paragraph in the second column of the table—</p><tblock class="table" ukl:Orientation="portrait"><foreign><default1:table xmlns="http://www.w3.org/1999/xhtml"><default1:thead><default1:tr><default1:th><p xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0">Paragraphs having effect in relation to hereditament</p></default1:th><default1:th><p xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0">Paragraph to be used for calculating chargeable amount</p></default1:th></default1:tr></default1:thead><default1:tbody><default1:tr><default1:td><p xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0">Paragraphs <ref href="#d25e284">2</ref> and <ref href="#d25e449">4</ref></p></default1:td><default1:td><p xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0">Paragraph <ref href="#d25e284">2</ref></p></default1:td></default1:tr><default1:tr><default1:td><p xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0">Paragraph <ref href="#d25e577">6</ref> and any of <ref href="#d25e284">2</ref> or <ref href="#d25e449">4</ref></p></default1:td><default1:td><p xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0">Paragraph <ref href="#d25e577">6</ref></p></default1:td></default1:tr><default1:tr><default1:td><p xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0">Paragraph <ref href="#d25e629">7</ref> and any of <ref href="#d25e284">2</ref> or <ref href="#d25e449">4</ref></p></default1:td><default1:td><p xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0">Paragraph <ref href="#d25e629">7</ref></p></default1:td></default1:tr><default1:tr><default1:td><p xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0">Paragraph <ref href="#d25e638">8</ref> and any of <ref href="#d25e284">2</ref> or <ref href="#d25e449">4</ref></p></default1:td><default1:td><p xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0">Paragraph <ref href="#d25e638">8</ref></p></default1:td></default1:tr></default1:tbody></default1:table></foreign></tblock></content></paragraph></part><part><num>PART 5</num><heading>Interpretation</heading><paragraph eId="d25e877" class="schProv1"><num>10</num><subparagraph><num>(1)</num><content><p>This paragraph applies for the purposes of this Schedule.</p></content></subparagraph><subparagraph eId="d25e887"><num>(2)</num><intro><p>“A” is—</p></intro><level class="para1"><num>(a)</num><content><p>where the day concerned is a day on which <ref href="#d25e373">paragraph 3</ref> applies, the rateable value shown for the day under section 42(4) as regards the hereditament minus G;</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, the rateable value shown for the day under section 42(4) as regards the hereditament.</p></content></level></subparagraph><subparagraph><num>(3)</num><intro><p>“B” is—</p></intro><level class="para1"><num>(a)</num><content><p>in a case where the billing authority is a special authority, the authority’s non-domestic rating multiplier for the financial year;</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, the non-domestic rating multiplier for the financial year.</p></content></level></subparagraph><subparagraph><num>(4)</num><content><p>“C” is the number of days in the financial year.</p></content></subparagraph><subparagraph><num>(5)</num><intro><p>“D” is—</p></intro><level class="para1"><num>(a)</num><content><p>in a case where the billing authority is a special authority, the authority’s small business non-domestic rating multiplier for the financial year;</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, the small business non-domestic rating multiplier for the financial year.</p></content></level></subparagraph><subparagraph><num>(6)</num><content><p>“<term refersTo="#term-e">E</term>”, in relation to small business rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.</p></content></subparagraph><subparagraph eId="d25e959"><num>(7)</num><content><p>“<term refersTo="#term-g">G</term>”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.</p></content></subparagraph><subparagraph><num>(8)</num><content><p>Regulations under <ref href="#d25e959">sub-paragraph (7)</ref> may (among other things) impose duties or confer powers on the valuation officer for a billing authority (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.</p></content></subparagraph><subparagraph eId="d25e977"><num>(9)</num><intro><p>“M” is—</p></intro><level class="para1"><num>(a)</num><content><p>whichever of B or D is prescribed for the purposes of the provision in question by the Treasury in regulations, or</p></content></level><level class="para1"><num>(b)</num><intro><p>for the purposes of a provision where there is no such prescription—</p></intro><level class="para2"><num>(i)</num><content><p>if that provision is <ref href="#d25e449">paragraph 4</ref><ref href="#d25e453">(1)</ref><ref href="#d25e459">(a)</ref>, D, or</p></content></level><level class="para2"><num>(ii)</num><content><p>for any other provision, B.</p></content></level></level></subparagraph><subparagraph eId="d25e1014"><num>(10)</num><intro><p>Regulations under <ref href="#d25e977">sub-paragraph (9)</ref> may prescribe different multipliers for a given provision by reference to (among other things)—</p></intro><level class="para1"><num>(a)</num><content><p>the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;</p></content></level><level class="para1"><num>(b)</num><content><p>the location of hereditaments;</p></content></level><level class="para1"><num>(c)</num><content><p>the local non-domestic rating list in which hereditaments are shown;</p></content></level><level class="para1"><num>(d)</num><content><p>the use of hereditaments;</p></content></level><level class="para1"><num>(e)</num><content><p>the physical characteristics of hereditaments;</p></content></level><level class="para1"><num>(f)</num><content><p>ratepayers in respect of hereditaments falling within prescribed descriptions.</p></content></level></subparagraph><subparagraph><num>(11)</num><content><p><ref href="#d25e1014">Sub-paragraph (10)</ref> does not restrict what may otherwise be done under section 143(1).</p></content></subparagraph></paragraph><paragraph class="schProv1"><num>11</num><intro><p>For the purposes of this Schedule, “the appropriate national authority” is—</p></intro><level class="para1"><num>(a)</num><content><p>in relation to England, the Secretary of State;</p></content></level><level class="para1"><num>(b)</num><content><p>in relation to Wales, the Welsh Ministers.</p></content></level></paragraph></part></hcontainer></quotedStructure></mod></p></content></subsection></section><section eId="section-2"><num>2</num><heading>Local rating: liability and mandatory reliefs for unoccupied hereditaments</heading><subsection eId="section-2-1"><num>(1)</num><intro><p>In section 45 of the Act (unoccupied hereditaments: liability)—</p></intro><level class="para1" eId="section-2-1-a"><num>(a)</num><content><p><mod>in the heading, after “liability” insert <quotedText>“and reliefs”</quotedText>;</mod></p></content></level><level class="para1" eId="section-2-1-b"><num>(b)</num><content><p><mod>in subsection (2), in paragraph (a), after “chargeable day” insert <quotedText>“in accordance with <ref href="#d25e1150">Schedule 4ZB</ref>”</quotedText>;</mod></p></content></level><level class="para1" eId="section-2-1-c"><num>(c)</num><content><p>omit subsections (4) to (4G).</p></content></level></subsection><subsection eId="section-2-2"><num>(2)</num><content><p>Omit section 45A of the Act (unoccupied hereditaments: zero-rating).</p></content></subsection><subsection eId="section-2-3"><num>(3)</num><content><p>Omit section 46 of the Act (unoccupied hereditaments: supplementary).</p></content></subsection><subsection eId="section-2-4"><num>(4)</num><content><p><mod>After Schedule 4ZA to the Act (inserted by <ref href="#section-1">section 1</ref><ref href="#section-1-3">(3)</ref> of this Act) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="schedule" eId="d25e1150"><num>SCHEDULE 4ZB<authorialNote class="referenceNote"><p>Section 45</p></authorialNote></num><heading>Unoccupied hereditaments: chargeable amount</heading><part><num>PART 1</num><heading>Chargeable amount before any reliefs</heading><paragraph eId="d25e1164" class="schProv1"><num>1</num><subparagraph eId="d25e1168"><num>(1)</num><intro><p>Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated—</p></intro><level class="para1" eId="d25e1174"><num>(a)</num><content><p>in relation to England, in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by M over C" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_007"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">M</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></level><level class="para1" eId="d25e1193"><num>(b)</num><content><p>in relation to Wales, in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by B over C" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_008"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">B</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></level></subparagraph><subparagraph eId="d25e1212"><num>(2)</num><intro><p>But—</p></intro><level class="para1"><num>(a)</num><content><p>the Secretary of State may by regulations provide that <ref href="#d25e1168">sub-paragraph (1)</ref><ref href="#d25e1174">(a)</ref> has effect as if the following formula were substituted—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by M over C multiplied by N" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_009"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">M</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">N</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></level><level class="para1"><num>(b)</num><content><p>the Welsh Ministers may by regulations provide that <ref href="#d25e1168">sub-paragraph (1)</ref><ref href="#d25e1193">(b)</ref> has effect as if the following formula were substituted—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by B over C multiplied by N" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_010"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">B</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">N</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></level></subparagraph></paragraph></part><part><num>PART 2</num><heading>Full relief</heading><hcontainer name="crossheading" class="schGroup7"><heading>Charitable rate relief</heading><paragraph eId="d25e1282" class="schProv1"><num>2</num><subparagraph><num>(1)</num><content><p>Where this paragraph applies, the chargeable amount for a chargeable day is zero.</p></content></subparagraph><subparagraph><num>(2)</num><intro><p>This paragraph applies where, on the day concerned—</p></intro><level class="para1"><num>(a)</num><content><p>the ratepayer is a charity or trustees for a charity and it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities), or</p></content></level><level class="para1"><num>(b)</num><intro><p>the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and it appears that when next in use—</p></intro><level class="para2"><num>(i)</num><content><p>the hereditament will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or</p></content></level><level class="para2"><num>(ii)</num><content><p>the hereditament will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.</p></content></level></level></subparagraph></paragraph></hcontainer></part><part><num>PART 3</num><heading>Interpretation</heading><paragraph eId="d25e1327" class="schProv1"><num>3</num><subparagraph><num>(1)</num><content><p>This paragraph applies for the purposes of this Schedule.</p></content></subparagraph><subparagraph><num>(2)</num><content><p>“A” is the rateable value shown for the day under section 42(4) as regards the hereditament.</p></content></subparagraph><subparagraph><num>(3)</num><intro><p>“B” is—</p></intro><level class="para1"><num>(a)</num><content><p>in a case where the billing authority is a special authority, the authority’s non-domestic rating multiplier for the financial year;</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, the non-domestic rating multiplier for the financial year.</p></content></level></subparagraph><subparagraph><num>(4)</num><content><p>“C” is the number of days in the financial year.</p></content></subparagraph><subparagraph><num>(5)</num><intro><p>“D” is—</p></intro><level class="para1"><num>(a)</num><content><p>in a case where the billing authority is a special authority, the authority’s small business non-domestic rating multiplier for the financial year;</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, the small business non-domestic rating multiplier for the financial year.</p></content></level></subparagraph><subparagraph eId="d25e1385"><num>(6)</num><intro><p>“M” is—</p></intro><level class="para1"><num>(a)</num><content><p>whichever of B or D is prescribed for the purposes of the provision in question by the Treasury in regulations, or</p></content></level><level class="para1"><num>(b)</num><content><p>for the purposes of a provision where there is no such prescription, B.</p></content></level></subparagraph><subparagraph eId="d25e1403"><num>(7)</num><intro><p>Regulations under <ref href="#d25e1385">sub-paragraph (6)</ref> may prescribe different multipliers for a given provision by reference to (among other things)—</p></intro><level class="para1"><num>(a)</num><content><p>the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;</p></content></level><level class="para1"><num>(b)</num><content><p>the location of hereditaments;</p></content></level><level class="para1"><num>(c)</num><content><p>the local non-domestic rating list in which hereditaments are shown;</p></content></level><level class="para1"><num>(d)</num><content><p>the use of hereditaments;</p></content></level><level class="para1"><num>(e)</num><content><p>the physical characteristics of hereditaments;</p></content></level><level class="para1"><num>(f)</num><content><p>ratepayers in respect of hereditaments falling within prescribed descriptions.</p></content></level></subparagraph><subparagraph><num>(8)</num><content><p><ref href="#d25e1403">Sub-paragraph (7)</ref> does not restrict what may otherwise be done under section 143(1).</p></content></subparagraph><subparagraph eId="d25e1456"><num>(9)</num><content><p>“N” is a number (greater than one but not greater than two) prescribed by the appropriate national authority in regulations.</p></content></subparagraph></paragraph><paragraph class="schProv1"><num>4</num><intro><p>For the purposes of this Schedule, “the appropriate national authority” is—</p></intro><level class="para1"><num>(a)</num><content><p>in relation to England, the Secretary of State;</p></content></level><level class="para1"><num>(b)</num><content><p>in relation to Wales, the Welsh Ministers.</p></content></level></paragraph></part></hcontainer></quotedStructure></mod></p></content></subsection></section><section eId="section-3"><num>3</num><heading>Central rating: liability and mandatory reliefs</heading><subsection eId="section-3-1"><num>(1)</num><intro><p>In section 54 of the Act (central rating: liability)—</p></intro><level class="para1" eId="section-3-1-a"><num>(a)</num><content><p><mod>in the heading, after “liability” insert <quotedText>“and reliefs”</quotedText>;</mod></p></content></level><level class="para1" eId="section-3-1-b"><num>(b)</num><content><p><mod>in subsection (2), in paragraph (a), after “chargeable day” insert <quotedText>“in accordance with <ref href="#d25e1534">Schedule 5A</ref>”</quotedText>;</mod></p></content></level><level class="para1" eId="section-3-1-c"><num>(c)</num><content><p>omit subsections (4) to (7).</p></content></level></subsection><subsection eId="section-3-2"><num>(2)</num><content><p>Omit section 54ZA of the Act (relief for telecommunications infrastructure).</p></content></subsection><subsection eId="section-3-3"><num>(3)</num><content><p><mod>After Schedule 5 to the Act insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="schedule" eId="d25e1534"><num>SCHEDULE 5A<authorialNote class="referenceNote"><p>Section 54</p></authorialNote></num><heading>Central rating: chargeable amount</heading><part><num>PART 1</num><heading>Chargeable amount before any reliefs</heading><paragraph eId="d25e1548" class="schProv1"><num>1</num><intro><p>Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated—</p></intro><level class="para1"><num>(a)</num><content><p>in relation to England, in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by M over C" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_011"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">M</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></level><level class="para1"><num>(b)</num><content><p>in relation to Wales, in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by B over C" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_012"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">B</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></level></paragraph></part><part><num>PART 2</num><heading>Reliefs</heading><hcontainer name="crossheading" class="schGroup7"><heading>Charitable rate relief</heading><paragraph eId="d25e1600" class="schProv1"><num>2</num><subparagraph eId="d25e1604"><num>(1)</num><intro><p>This paragraph applies where—</p></intro><level class="para1"><num>(a)</num><content><p>for any day in a chargeable financial year a person’s name is shown in a central non-domestic rating list in force for the year, and</p></content></level><level class="para1" eId="d25e1616"><num>(b)</num><intro><p>on the day concerned—</p></intro><level class="para2" eId="d25e1622"><num>(i)</num><content><p>the person is a charity or trustees for a charity, and</p></content></level><level class="para2"><num>(ii)</num><content><p>the charitable purpose test is satisfied in relation to any description of hereditament shown against the person’s name in the list.</p></content></level></level></subparagraph><subparagraph><num>(2)</num><intro><p>For the purposes of <ref href="#d25e1604">sub-paragraph (1)</ref><ref href="#d25e1616">(b)</ref> the charitable purpose test is satisfied in relation to a description of hereditament if—</p></intro><level class="para1"><num>(a)</num><content><p>in a case where there is only one hereditament falling within the description, the hereditament is wholly or mainly used for charitable purposes (whether of the charity mentioned in <ref href="#d25e1604">sub-paragraph (1)</ref><ref href="#d25e1616">(b)</ref><ref href="#d25e1622">(i)</ref> or of that charity and other charities), or</p></content></level><level class="para1"><num>(b)</num><content><p>in a case where there is more than one hereditament falling within the description, those hereditaments are, taken together, wholly or mainly so used.</p></content></level></subparagraph><subparagraph><num>(3)</num><intro><p>For the purposes of <ref href="#d25e1604">sub-paragraph (1)</ref><ref href="#d25e1616">(b)</ref> the charitable purpose test is also satisfied in relation to a description of hereditament if—</p></intro><level class="para1"><num>(a)</num><intro><p>in a case where there is only one hereditament falling within the description—</p></intro><level class="para2"><num>(i)</num><content><p>a certification under <ref href="#d25e1902">paragraph 4</ref><ref href="#d25e1906">(1)</ref><ref href="#d25e1918">(b)</ref> has effect in relation to the hereditament (“the unoccupied hereditament”), and</p></content></level><level class="para2"><num>(ii)</num><content><p>it appears that when next in use the unoccupied hereditament will be wholly or mainly used for charitable purposes (whether of the charity mentioned in <ref href="#d25e1604">sub-paragraph (1)</ref><ref href="#d25e1616">(b)</ref><ref href="#d25e1622">(i)</ref> or of that charity and other charities), or</p></content></level></level><level class="para1"><num>(b)</num><intro><p>in a case where there is more than one hereditament falling within the description—</p></intro><level class="para2"><num>(i)</num><content><p>a certification under <ref href="#d25e1902">paragraph 4</ref><ref href="#d25e1906">(1)</ref><ref href="#d25e1918">(b)</ref> has effect in relation to at least one of those hereditaments (“the unoccupied hereditaments”), and</p></content></level><level class="para2"><num>(ii)</num><content><p>it appears that all the hereditaments falling within the description, taken together, are (or, in the case of the unoccupied hereditaments, when next in use will be) used for charitable purposes (whether of the charity mentioned in <ref href="#d25e1604">sub-paragraph (1)</ref><ref href="#d25e1616">(b)</ref><ref href="#d25e1622">(i)</ref> or of that charity and other charities).</p></content></level></level></subparagraph><subparagraph><num>(4)</num><intro><p>Where this paragraph applies, the chargeable amount for the day concerned in respect of the description of hereditament is to be calculated—</p></intro><level class="para1"><num>(a)</num><content><p>in relation to England, in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by M over C multiplied by 5" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_013"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">M</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi><default:mo>×</default:mo><default:mn>5</default:mn></default:mrow></default:mfrac></default:math></foreign></tblock></content></level><level class="para1"><num>(b)</num><content><p>in relation to Wales, in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by B over C multiplied by 5" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_014"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">B</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi><default:mo>×</default:mo><default:mn>5</default:mn></default:mrow></default:mfrac></default:math></foreign></tblock></content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Improvement rate relief</heading><paragraph eId="d25e1794" class="schProv1"><num>3</num><subparagraph eId="d25e1798"><num>(1)</num><intro><p>This paragraph applies where—</p></intro><level class="para1"><num>(a)</num><content><p>for any day in a chargeable financial year a person's name is shown in a central non-domestic rating list in force for the year,</p></content></level><level class="para1"><num>(b)</num><content><p>on the day concerned the condition in <ref href="#d25e1850">sub-paragraph (2)</ref> is satisfied in relation to one or more hereditaments falling within a description of hereditament shown against the person’s name in the list,</p></content></level><level class="para1"><num>(c)</num><intro><p>in relation to any of the hereditaments in relation to which that condition is satisfied—</p></intro><level class="para2"><num>(i)</num><content><p>a certification under <ref href="#d25e1902">paragraph 4</ref><ref href="#d25e1906">(1)</ref><ref href="#d25e1918">(b)</ref> does not have effect in relation to the hereditament, and</p></content></level><level class="para2"><num>(ii)</num><content><p>any conditions prescribed by the appropriate national authority in regulations are satisfied, and</p></content></level></level><level class="para1" eId="d25e1844"><num>(d)</num><content><p>the day concerned falls before 1 April 2029.</p></content></level></subparagraph><subparagraph eId="d25e1850"><num>(2)</num><content><p>The condition in this sub-paragraph is satisfied in relation to a hereditament if the day concerned falls within the period of one year beginning with the day on which qualifying improvement works are completed.</p></content></subparagraph><subparagraph><num>(3)</num><content><p>“<term refersTo="#term-qualifying-improvement-works">Qualifying improvement works</term>” has the meaning given by the appropriate national authority in regulations.</p></content></subparagraph><subparagraph eId="d25e1865"><num>(4)</num><intro><p>The appropriate national authority may by regulations amend—</p></intro><level class="para1"><num>(a)</num><content><p><ref href="#d25e1844">paragraph (d)</ref> of <ref href="#d25e1798">sub-paragraph (1)</ref> to substitute a later date for the date for the time being specified in that paragraph;</p></content></level><level class="para1"><num>(b)</num><content><p><ref href="#d25e1850">sub-paragraph (2)</ref> to substitute a longer period for the period for the time being specified in that paragraph.</p></content></level></subparagraph><subparagraph><num>(5)</num><content><p>For the consequence of this paragraph applying, see the definitions of “A” and “G” in <ref href="#d25e2091">paragraph 6</ref>.</p></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Unoccupied hereditaments rate relief</heading><paragraph eId="d25e1902" class="schProv1"><num>4</num><subparagraph eId="d25e1906"><num>(1)</num><intro><p>This paragraph applies where for any day in a chargeable financial year—</p></intro><level class="para1"><num>(a)</num><content><p>a person’s name is shown in an English central non-domestic rating list in force for the year,</p></content></level><level class="para1" eId="d25e1918"><num>(b)</num><content><p>the central valuation officer has certified that one or more hereditaments falling within a description of hereditament shown against the person’s name in the list is unoccupied, and</p></content></level><level class="para1" eId="d25e1924"><num>(c)</num><content><p>any of the hereditaments so certified falls within a class prescribed by the Secretary of State in regulations.</p></content></level></subparagraph><subparagraph eId="d25e1930"><num>(2)</num><intro><p>This sub-paragraph applies if, for the day concerned, every hereditament falling within that description of hereditament—</p></intro><level class="para1"><num>(a)</num><content><p>has been certified by the central valuation officer as unoccupied, and</p></content></level><level class="para1"><num>(b)</num><content><p>falls within a class prescribed by the Secretary of State in regulations under <ref href="#d25e1906">sub-paragraph (1)</ref><ref href="#d25e1924">(c)</ref>.</p></content></level></subparagraph><subparagraph><num>(3)</num><content><p>Where this paragraph and <ref href="#d25e1930">sub-paragraph (2)</ref> apply, the chargeable amount for the day concerned in respect of that description of hereditament is zero.</p></content></subparagraph><subparagraph><num>(4)</num><content><p>Where this paragraph applies but <ref href="#d25e1930">sub-paragraph (2)</ref> does not apply, the chargeable amount for the day concerned in respect of that description of hereditament is to be calculated in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="(A minus U) multiplied by M over C" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_015"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mo>(</default:mo><default:mi mathvariant="normal">A</default:mi><default:mo>-</default:mo><default:mi mathvariant="normal">U</default:mi><default:mo>)</default:mo><default:mo>×</default:mo><default:mi mathvariant="normal">M</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></subparagraph><subparagraph eId="d25e1992"><num>(5)</num><intro><p>Regulations under <ref href="#d25e1906">sub-paragraph (1)</ref><ref href="#d25e1924">(c)</ref> may prescribe a class by reference to such factors as the Secretary of State sees fit, including (among other things)—</p></intro><level class="para1"><num>(a)</num><content><p>the physical characteristics of the hereditaments;</p></content></level><level class="para1"><num>(b)</num><content><p>the fact that hereditaments have been unoccupied at any time preceding the chargeable day;</p></content></level><level class="para1"><num>(c)</num><content><p>the fact that the persons in relation to whom descriptions of hereditaments are shown fall within prescribed descriptions.</p></content></level></subparagraph><subparagraph><num>(6)</num><content><p><ref href="#d25e1992">Sub-paragraph (5)</ref> does not restrict what may otherwise be done under section 143(1).</p></content></subparagraph><subparagraph><num>(7)</num><content><p>The Secretary of State may by regulations make provision imposing duties or conferring powers on the central valuation officer in relation to the certification of hereditaments as unoccupied.</p></content></subparagraph><subparagraph><num>(8)</num><content><p>In this paragraph, “<term refersTo="#term-english-central-rating-list">English central rating list</term>” means a central non-domestic rating list compiled for England.</p></content></subparagraph></paragraph></hcontainer></part><part><num>PART 3</num><heading>Cases where more than one relief applies</heading><paragraph class="schProv1"><num>5</num><subparagraph><num>(1)</num><intro><p>This paragraph applies if—</p></intro><level class="para1"><num>(a)</num><content><p>for any day in a financial year any description of hereditament is shown against a person’s name in a central non-domestic rating list in force for the year, and</p></content></level><level class="para1"><num>(b)</num><content><p>paragraphs <ref href="#d25e1600">2</ref> and <ref href="#d25e1902">4</ref> apply in relation to that description of hereditament for that day.</p></content></level></subparagraph><subparagraph><num>(2)</num><content><p>The chargeable amount for that day in respect of that description of hereditament is to be calculated in accordance with paragraph <ref href="#d25e1600">2</ref>.</p></content></subparagraph></paragraph></part><part><num>PART 4</num><heading>Interpretation</heading><paragraph eId="d25e2091" class="schProv1"><num>6</num><subparagraph><num>(1)</num><content><p>This paragraph applies for the purposes of this Schedule.</p></content></subparagraph><subparagraph eId="d25e2101"><num>(2)</num><intro><p>“A” is—</p></intro><level class="para1"><num>(a)</num><content><p>where the day concerned is a day on which <ref href="#d25e1794">paragraph 3</ref> applies, the rateable value shown for the day in the central non-domestic rating list in force for the year against the ratepayer’s name minus G;</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, the rateable value shown for the day in that list against the ratepayer’s name.</p></content></level></subparagraph><subparagraph><num>(3)</num><content><p>“B” is the non-domestic rating multiplier for the financial year.</p></content></subparagraph><subparagraph><num>(4)</num><content><p>“C” is the number of days in the financial year.</p></content></subparagraph><subparagraph><num>(5)</num><content><p>“D” is the small business non-domestic rating multiplier for the financial year.</p></content></subparagraph><subparagraph eId="d25e2140"><num>(6)</num><content><p>“<term refersTo="#term-g">G</term>”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.</p></content></subparagraph><subparagraph><num>(7)</num><content><p>Regulations under <ref href="#d25e2140">sub-paragraph (6)</ref> may (among other things) impose duties or confer powers on the central valuation officer (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.</p></content></subparagraph><subparagraph eId="d25e2158"><num>(8)</num><intro><p>“M” is—</p></intro><level class="para1"><num>(a)</num><content><p>whichever of B or D is prescribed for the purposes of the provision in question by the Treasury in regulations, or</p></content></level><level class="para1"><num>(b)</num><content><p>for the purposes of a provision where there is no such prescription, B.</p></content></level></subparagraph><subparagraph eId="d25e2176"><num>(9)</num><intro><p>Regulations under <ref href="#d25e2158">sub-paragraph (8)</ref> may prescribe different multipliers for a given provision by reference to (among other things)—</p></intro><level class="para1"><num>(a)</num><content><p>the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;</p></content></level><level class="para1"><num>(b)</num><content><p>the location of hereditaments;</p></content></level><level class="para1"><num>(c)</num><content><p>the use of hereditaments;</p></content></level><level class="para1"><num>(d)</num><content><p>the physical characteristics of hereditaments;</p></content></level><level class="para1"><num>(e)</num><content><p>ratepayers in respect of hereditaments falling within prescribed descriptions.</p></content></level></subparagraph><subparagraph><num>(10)</num><content><p><ref href="#d25e2176">Sub-paragraph (9)</ref> does not restrict what may otherwise be done under section 143(1).</p></content></subparagraph><subparagraph><num>(11)</num><intro><p>“<term refersTo="#term-u">U</term>”, in relation to unoccupied hereditaments rate relief, is the total rateable value of the hereditaments falling within the description mentioned in <ref href="#d25e1902">paragraph 4</ref><ref href="#d25e1906">(1)</ref><ref href="#d25e1918">(b)</ref> which, for the chargeable day—</p></intro><level class="para1"><num>(a)</num><content><p>have been certified by the central valuation officer as unoccupied under that paragraph, and</p></content></level><level class="para1"><num>(b)</num><content><p>fall within a class prescribed by the Secretary of State in regulations under <ref href="#d25e1902">paragraph 4</ref><ref href="#d25e1906">(1)</ref><ref href="#d25e1924">(c)</ref>.</p></content></level></subparagraph></paragraph><paragraph eId="d25e2258" class="schProv1"><num>7</num><intro><p>For the purposes of this Schedule, “the appropriate national authority” is—</p></intro><level class="para1"><num>(a)</num><content><p>in relation to England, the Secretary of State;</p></content></level><level class="para1"><num>(b)</num><content><p>in relation to Wales, the Welsh Ministers.</p></content></level></paragraph></part></hcontainer></quotedStructure></mod></p></content></subsection></section></hcontainer>
<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="crossheading-discretionary-relief"><heading>Discretionary relief</heading><section eId="section-4"><num>4</num><heading>Local rating: discretionary relief</heading><subsection eId="section-4-1"><num>(1)</num><content><p>Section 47 of the Act (discretionary relief) is amended as follows.</p></content></subsection><subsection eId="section-4-2"><num>(2)</num><content><p><mod>After subsection (6) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(6A)</num><intro><p>A decision under subsection (3) by a billing authority in England is invalid as regards a day if—</p></intro><level class="para1"><num>(a)</num><content><p>the day falls before the end of the financial year beginning on 1 April 2022, and</p></content></level><level class="para1"><num>(b)</num><content><p>the decision is made more than six months after the end of the financial year in which the day falls.</p></content></level></subsection></quotedStructure></mod></p></content></subsection><subsection eId="section-4-3"><num><noteRef href="#key-789d76fe97a308552dc5a6c50ad048bb" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>(3)</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></subsection></section></hcontainer>
<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="crossheading-administration-etc"><heading>Administration etc</heading><section eId="section-5"><num>5</num><heading>Frequency with which lists are compiled</heading><subsection eId="section-5-1"><num>(1)</num><content><p><mod>In section 41(2A) of the Act (local non-domestic rating lists), in paragraph (b), for “fifth” substitute <quotedText>“third”</quotedText>.</mod></p></content></subsection><subsection eId="section-5-2"><num>(2)</num><content><p><mod>In section 52(2A) of the Act (central non-domestic rating lists), in paragraph (b), for “fifth” substitute <quotedText>“third”</quotedText>.</mod></p></content></subsection><subsection eId="section-5-3"><num>(3)</num><content><p><mod>In section 57A(13) of the Act (transitional provision for 2005 onwards: England), for paragraph (a) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(a)</num><intro><p>a relevant period is—</p></intro><level class="para2"><num>(i)</num><content><p>each period of five years beginning on 1 April 2005, 1 April 2010 and 1 April 2017, and</p></content></level><level class="para2"><num>(ii)</num><content><p>a period of three years beginning on 1 April 2023 or on any 1 April after that date on which lists must be compiled;</p></content></level></level></quotedStructure><inline name="appendText">.</inline></mod></p></content></subsection></section><section eId="section-6"><num>6</num><heading>Transitional relief</heading><intro><p>In section 57A of the Act (transitional provision for 2005 onwards: England)—</p></intro><level class="para1" eId="section-6-a"><num>(a)</num><content><p><mod>in subsection (9), for “January” substitute <quotedText>“February”</quotedText>;</mod></p></content></level><level class="para1" eId="section-6-b"><num>(b)</num><content><p><mod>in subsection (10), for “the same as” substitute <quotedText>“no greater than”</quotedText>.</mod></p></content></level></section><section eId="section-7"><num>7</num><heading>Completion notices</heading><intro><p>In section 46A of the Act (unoccupied hereditaments: new buildings), in subsection (6), in paragraph (b)—</p></intro><level class="para1" eId="section-7-a"><num>(a)</num><content><p>the words from “a building” to the end become sub-paragraph (i);</p></content></level><level class="para1" eId="section-7-b"><num>(b)</num><content><p><mod>after that sub-paragraph insert <quotedText startQuote="&#x201C;">;</quotedText><quotedStructure endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><level class="para2"><num>(ii)</num><content><p>a building situated in England which a hereditament shown in a list comprises or includes, or which a hereditament that was previously shown (but is no longer shown) in a list comprised or included, and that has been subject to alterations;</p></content></level><level class="para2"><num>(iii)</num><content><p>part of a building situated in England and added to an existing building which a hereditament shown in a list comprises or includes or which a hereditament that was previously shown (but is no longer shown) in a list comprised or included.</p></content></level></quotedStructure></mod></p></content></level></section><section eId="section-8"><num>8</num><heading>Central list administration</heading><content><p><mod>After section 52 of the Act insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><section><num>52A</num><heading>Contents of central lists for England</heading><subsection><num>(1)</num><intro><p>The Secretary of State may direct the central valuation officer to show in an English central rating list, for each day in each chargeable financial year for which the list is in force—</p></intro><level class="para1"><num>(a)</num><content><p>the name of any specified person, and</p></content></level><level class="para1"><num>(b)</num><content><p>in relation to that person, one or more specified descriptions of relevant non-domestic hereditament in England (wherever situated) which on that day are occupied or (if unoccupied) owned by the person.</p></content></level></subsection><subsection><num>(2)</num><intro><p>The Secretary of State may also direct the central valuation officer to do any of the following in relation to an English central rating list—</p></intro><level class="para1"><num>(a)</num><content><p>for each day in each chargeable financial year for which the list is in force, to show, in relation to any person shown in the list, one or more additional specified descriptions of relevant non-domestic hereditament in England (wherever situated) which on that day are occupied or (if unoccupied) owned by the person;</p></content></level><level class="para1"><num>(b)</num><content><p>to alter or remove the name of any person shown in the list;</p></content></level><level class="para1"><num>(c)</num><content><p>to alter or remove any description of relevant non-domestic hereditament shown in relation to a person in the list.</p></content></level></subsection><subsection><num>(3)</num><intro><p>In this section—</p></intro><hcontainer name="definition"><content><p>“<term refersTo="#term-english-central-rating-list">English central rating list</term>” means a central non-domestic rating list compiled, or proposed to be compiled, for England;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-specified">specified</term>” means specified in the direction.</p></content></hcontainer></subsection><subsection><num>(4)</num><content><p>Where two or more hereditaments fall (or would, as a result of a direction made under this section, fall) within any description of hereditament shown in relation to a person in an English central rating list, the Secretary of State may direct that all of the hereditaments that fall (or would fall) within that description are to be treated for the purposes of this Part as a single hereditament falling within that description that is occupied or (if unoccupied) owned by the person.</p></content></subsection><subsection><num>(5)</num><intro><p>For each day in each chargeable financial year for which an English central rating list is in force, and in relation to each description of hereditament shown in relation to a person in the list, the list must show against the name of the person—</p></intro><level class="para1"><num>(a)</num><content><p>where there is only one hereditament falling within that description, the rateable value of that hereditament;</p></content></level><level class="para1"><num>(b)</num><content><p>where there is more than one hereditament falling within that description, the rateable value (as a whole) of those hereditaments.</p></content></level></subsection><subsection><num>(6)</num><content><p>A direction under this section may require the central valuation officer to include in an English central rating list specified information about any person, or any description of hereditament, shown in the list.</p></content></subsection><subsection><num>(7)</num><content><p>The central valuation officer must comply with any direction given under this section.</p></content></subsection><subsection><num>(8)</num><content><p>But where a direction under this section requires the central valuation officer to alter a list which has been compiled, the officer must do so in accordance with any provision made by or under section 55 (alteration of lists).</p></content></subsection><subsection><num>(9)</num><content><p>A direction under this section must specify the day from which an alteration to the list made in compliance with the direction is to take effect (which may be earlier than the day on which the direction is given).</p></content></subsection><subsection><num>(10)</num><content><p>But a direction may not specify an earlier day than the day on which this section comes into force.</p></content></subsection></section></quotedStructure></mod></p></content></section><section eId="section-9"><num>9</num><heading>Credits to and debits from main non-domestic rating accounts</heading><subsection eId="section-9-1"><num>(1)</num><content><p>In Schedule 7B to the Act (local retention of non-domestic rates), in Part 1 (main non-domestic rating accounts), paragraph 2 (credits and debits) is amended as follows.</p></content></subsection><subsection eId="section-9-2"><num>(2)</num><content><p><mod>For sub-paragraphs (3) and (4) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph eId="d25e2602"><num>(3)</num><intro><p>If a local government finance report for a year has been approved by resolution of the House of Commons, an amount may be—</p></intro><level class="para1" eId="d25e2608"><num>(a)</num><content><p>debited (as an item of account) to the main non-domestic rating account kept for the year, for use for the purposes of local government in England;</p></content></level><level class="para1"><num>(b)</num><content><p>credited (as an item of account) to the main non-domestic rating account kept for the year.</p></content></level></subparagraph><subparagraph><num>(4)</num><content><p>The amount that may be debited under <ref href="#d25e2602">sub-paragraph (3)</ref><ref href="#d25e2608">(a)</ref> for a year may not exceed the amount that would result in the aggregate mentioned in paragraph 3(1)(b) for the year exceeding the aggregate mentioned in paragraph 3(1)(a) for the year.</p></content></subparagraph></quotedStructure></mod></p></content></subsection><subsection eId="section-9-3"><num>(3)</num><content><p><mod>In sub-paragraph (5), in the words before paragraph (a), for “sub-paragraph (3)” substitute <quotedText>“<ref href="#d25e2602">sub-paragraph (3)</ref><ref href="#d25e2608">(a)</ref>”</quotedText>.</mod></p></content></subsection></section></hcontainer>
<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="crossheading-information"><heading>Information</heading><section eId="section-10"><num>10</num><heading>Disclosure of valuation information to ratepayers</heading><content><p><mod>In Schedule 9 to the Act (administration), before paragraph 8 (but after the italic heading “access to information”) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph class="schProv1"><num>7B</num><subparagraph><num>(1)</num><intro><p><ref href="#d25e2689">Sub-paragraph (2) </ref>applies where a person (“<term refersTo="#term-p">P</term>”) who is a ratepayer in respect of a hereditament makes a request to a valuation officer (“<term refersTo="#term-v">V</term>”) for Revenue and Customs information—</p></intro><level class="para1"><num>(a)</num><content><p>that relates to the hereditament, and</p></content></level><level class="para1"><num>(b)</num><content><p>that V has had regard to in ascertaining the rateable value of the hereditament.</p></content></level></subparagraph><subparagraph eId="d25e2689"><num>(2)</num><content><p>V may disclose the information to P if V considers it reasonable to do so.</p></content></subparagraph><subparagraph><num>(3)</num><intro><p>A person making a request under this paragraph must make the request—</p></intro><level class="para1"><num>(a)</num><content><p>using the online facility provided by V for use in connection with requests under this paragraph, or</p></content></level><level class="para1"><num>(b)</num><content><p>in another manner agreed with V.</p></content></level></subparagraph><subparagraph><num>(4)</num><content><p>V may not disclose information under this paragraph if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, the power conferred by this paragraph is to be taken into account).</p></content></subparagraph><subparagraph><num>(5)</num><intro><p>In this paragraph—</p></intro><hcontainer name="definition"><content><p>“<term refersTo="#term-the-data-protection-legislation">the data protection legislation</term>” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act);</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-revenue-and-customs-information">Revenue and Customs information</term>” means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (information held in connection with a function of the Revenue and Customs).</p></content></hcontainer></subparagraph></paragraph></quotedStructure></mod></p></content></section><section eId="section-11"><num>11</num><heading>Disclosure of valuation information to Northern Ireland rating officials</heading><content><p><mod>After section 63C of the Act insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><section eId="d25e2754"><num>63D</num><heading>Disclosure of valuation information to Northern Ireland rating officials</heading><subsection><num>(1)</num><intro><p><ref href="#d25e2784">Subsection (2)</ref> applies where a Northern Ireland rating official (“<term refersTo="#term-r">R</term>”) makes a request to a valuation officer (“<term refersTo="#term-v">V</term>”) for Revenue and Customs information—</p></intro><level class="para1"><num>(a)</num><content><p>that V holds in connection with V’s functions under this Part, and</p></content></level><level class="para1"><num>(b)</num><content><p>that R reasonably believes will assist R in the performance of any of R’s functions under Part 3 of the 1977 Order (valuation).</p></content></level></subsection><subsection eId="d25e2784"><num>(2)</num><content><p>V may disclose the information to R if V considers it reasonable to do so.</p></content></subsection><subsection><num>(3)</num><intro><p>Subject to <ref href="#d25e2811">subsection (4)</ref>, the disclosure of information under this section does not breach—</p></intro><level class="para1"><num>(a)</num><content><p>any obligation of confidence owed by V, or</p></content></level><level class="para1"><num>(b)</num><content><p>any other restriction on the disclosure of information (however imposed).</p></content></level></subsection><subsection eId="d25e2811"><num>(4)</num><content><p>V may not disclose information under this section if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, the power conferred by this section is to be taken into account).</p></content></subsection><subsection eId="d25e2817"><num>(5)</num><intro><p>Where information is disclosed under this section, the information may not be—</p></intro><level class="para1"><num>(a)</num><content><p>used for a purpose other than a purpose relating to the performance of any of R’s functions under Part 3 of the 1977 Order, or</p></content></level><level class="para1"><num>(b)</num><content><p>further disclosed,</p></content></level><wrapUp><p>unless the use of the information for another purpose or the further disclosure (as the case may be) is authorised by <ref href="#d25e2840">subsection (6)</ref>.</p></wrapUp></subsection><subsection eId="d25e2840"><num>(6)</num><intro><p>The use of the information for another purpose or the further disclosure (as the case may be) is authorised by this subsection where—</p></intro><level class="para1"><num>(a)</num><content><p>the Commissioners for His Majesty’s Revenue and Customs consent (specifically or generally) to it,</p></content></level><level class="para1"><num>(b)</num><content><p>each person to whom the information relates consents (specifically or generally) to it,</p></content></level><level class="para1"><num>(c)</num><content><p>it is in pursuance of a court order, or</p></content></level><level class="para1" eId="d25e2864"><num>(d)</num><content><p>it is required by any other enactment.</p></content></level></subsection><subsection><num>(7)</num><intro><p>In <ref href="#d25e2840">subsection (6)</ref><ref href="#d25e2864">(d)</ref>, the reference to an enactment does not include—</p></intro><level class="para1"><num>(a)</num><content><p>an Act of the Scottish Parliament or an instrument made under such an Act,</p></content></level><level class="para1"><num>(b)</num><content><p>an Act or Measure of Senedd Cymru or an instrument made under such an Act or Measure, or</p></content></level><level class="para1"><num>(c)</num><content><p>an Act of the Northern Ireland Assembly or an instrument made under such an Act.</p></content></level></subsection><subsection><num>(8)</num><content><p>Section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies in relation to a disclosure of information in contravention of <ref href="#d25e2817">subsection (5)</ref> which relates to a person whose identity is specified in, or can be deduced from, the disclosure as it applies in relation to the disclosure of information in contravention of section 20(9) of that Act.</p></content></subsection><subsection><num>(9)</num><intro><p>Revenue and customs information relating to a person which has been disclosed under this section is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (prohibition on disclosure) if its further disclosure—</p></intro><level class="para1"><num>(a)</num><content><p>would specify the identity of the person to whom the information relates, or</p></content></level><level class="para1"><num>(b)</num><content><p>would enable the identity of such a person to be deduced.</p></content></level></subsection><subsection><num>(10)</num><intro><p>In this section—</p></intro><hcontainer name="definition"><content><p>“<term refersTo="#term-the-1977-order">the 1977 Order</term>” means the Rates (Northern Ireland) Order 1977 (<ref eId="c00001" href="http://www.legislation.gov.uk/id/nisi/1977/2157">S.I. 1977/2157 (N.I. 28))</ref>;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-the-data-protection-legislation">the data protection legislation</term>” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act);</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-northern-ireland-rating-official">Northern Ireland rating official</term>” means an officer appointed under Article 36 of the 1977 Order (the Commissioner, district valuers and the Valuation Office);</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-revenue-and-customs-information">Revenue and Customs information</term>” means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (information held in connection with a function of the Revenue and Customs);</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-revenue-and-customs-information-relating-to-a-person">revenue and customs information relating to a person</term>” has the same meaning as in section 19(2) of the Commissioners for Revenue and Customs Act 2005.</p></content></hcontainer></subsection></section></quotedStructure></mod></p></content></section><section eId="section-12"><num>12</num><heading>Sharing of information between billing authorities and HMRC</heading><subsection eId="section-12-1"><num>(1)</num><content><p><mod>In section 63A of the Act (disclosure of Revenue and Customs information), after subsection (1) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(1A)</num><content><p>An officer of His Majesty’s Revenue and Customs may disclose Revenue and Customs information to a qualifying person within subsection (3)(a) for a qualifying purpose.</p></content></subsection></quotedStructure></mod></p></content></subsection><subsection eId="section-12-2"><num>(2)</num><content><p><mod>After <ref href="#d25e2754">section 63D</ref> of the Act (inserted by <ref href="#section-11">section 11</ref> of this Act) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><section><num>63E</num><heading>Disclosure of non-domestic rating information to HMRC</heading><subsection><num>(1)</num><content><p>A billing authority may disclose non-domestic rating information to an officer of His Majesty’s Revenue and Customs for the purpose of assisting His Majesty’s Revenue and Customs in carrying out its functions.</p></content></subsection><subsection><num>(2)</num><content><p>An officer of His Majesty’s Revenue and Customs may require a billing authority to disclose non-domestic rating information to the officer for that purpose.</p></content></subsection><subsection><num>(3)</num><content><p>No disclosure may be made under this section if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, the power and duty to disclose information under this section are to be taken into account).</p></content></subsection><subsection><num>(4)</num><intro><p>In this section—</p></intro><hcontainer name="definition"><content><p>“<term refersTo="#term-non-domestic-rating-information">non-domestic rating information</term>” means information held by a billing authority in connection with the billing authority’s functions under this Part;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-the-data-protection-legislation">the data protection legislation</term>” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act).</p></content></hcontainer></subsection></section></quotedStructure></mod></p></content></subsection></section><section eId="section-13"><num>13</num><heading>Requirements for ratepayers etc to provide information</heading><subsection eId="section-13-1"><num>(1)</num><content><p>Schedule 9 to the Act (administration) is amended as follows.</p></content></subsection><subsection eId="section-13-2"><num>(2)</num><content><p><mod>After paragraph 4A insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="crossheading" class="schGroup7"><heading>Information to be provided to His Majesty’s Revenue and Customs</heading><paragraph eId="d25e3075" class="schProv1"><num>4B</num><content><p><ref href="#d25e3092">Paragraphs 4C</ref> to <ref href="#d25e3144">4E</ref> apply to a person (“<term refersTo="#term-p">P</term>”) who is for the time being a ratepayer in respect of a hereditament (but see <ref href="#d25e3221">paragraph 4G</ref>).</p></content></paragraph><paragraph eId="d25e3092" class="schProv1"><num>4C</num><intro><p>P must make a taxpayer reference notification to an officer of His Majesty’s Revenue and Customs where P has a taxpayer reference number and—</p></intro><level class="para1" eId="d25e3098"><num>(a)</num><content><p>P has not previously made a notification in respect of the hereditament mentioned in <ref href="#d25e3075">paragraph 4B</ref>, or</p></content></level><level class="para1" eId="d25e3107"><num>(b)</num><content><p>P has previously made such a notification and a taxpayer reference provided in that notification was, or has become, incorrect.</p></content></level></paragraph><paragraph class="schProv1"><num>4D</num><intro><p>P must make a taxpayer reference notification within the period of 60 days beginning with—</p></intro><level class="para1"><num>(a)</num><content><p>in the circumstances mentioned in <ref href="#d25e3092">paragraph 4C</ref><ref href="#d25e3098">(a)</ref>, the day on which P becomes a ratepayer in respect of the hereditament mentioned in <ref href="#d25e3075">paragraph 4B</ref>;</p></content></level><level class="para1"><num>(b)</num><content><p>in the circumstances mentioned in <ref href="#d25e3092">paragraph 4C</ref><ref href="#d25e3107">(b)</ref>, the first day on which P knows, or ought to have known, that the taxpayer reference mentioned in that paragraph is incorrect.</p></content></level></paragraph><paragraph eId="d25e3144" class="schProv1"><num>4E</num><intro><p>For the purposes of <ref href="#d25e3092">paragraph 4C</ref>, P must make a taxpayer reference notification—</p></intro><level class="para1"><num>(a)</num><content><p>using the online facility provided by the officer of His Majesty’s Revenue and Customs for use in connection with the provision of a taxpayer reference under that paragraph, or</p></content></level><level class="para1"><num>(b)</num><content><p>in another manner agreed with the officer.</p></content></level></paragraph><paragraph eId="d25e3165" class="schProv1"><num>4F</num><subparagraph eId="d25e3169"><num>(1)</num><intro><p>For the purposes of <ref href="#d25e3092">paragraphs 4C</ref> to <ref href="#d25e3144">4E</ref>—</p></intro><hcontainer name="definition"><intro><p>“<term refersTo="#term-taxpayer-reference">taxpayer reference</term>” means any of the following—</p></intro><level class="para1"><num>(a)</num><content><p>P’s unique taxpayer reference;</p></content></level><level class="para1"><num>(b)</num><content><p>P’s VAT registration number;</p></content></level><level class="para1"><num>(c)</num><content><p>P’s national insurance number;</p></content></level></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-taxpayer-reference-notification">taxpayer reference notification</term>” means a notification in respect of the hereditament mentioned in <ref href="#d25e3075">paragraph 4B</ref> made by P to an officer of His Majesty’s Revenue and Customs specifying P’s taxpayer reference.</p></content></hcontainer></subparagraph><subparagraph eId="d25e3212"><num>(2)</num><content><p>The Commissioners for His Majesty’s Revenue and Customs may by regulations amend the definition of “taxpayer reference” in <ref href="#d25e3169">sub-paragraph (1)</ref> so as to add, remove or vary items for the time being specified in that definition.</p></content></subparagraph></paragraph><paragraph eId="d25e3221" class="schProv1"><num>4G</num><content><p>The Commissioners for His Majesty’s Revenue and Customs may by regulations provide that <ref href="#d25e3092">paragraphs 4C</ref> to <ref href="#d25e3144">4E</ref> do not apply in relation to a person, or group of persons, of a description specified in the regulations.</p></content></paragraph><paragraph eId="d25e3233" class="schProv1"><num>4H</num><content><p>The Commissioners for His Majesty's Revenue and Customs must consult the Welsh Ministers before making regulations under <ref href="#d25e3165">paragraph 4F</ref><ref href="#d25e3212">(2)</ref> or <ref href="#d25e3221">4G</ref> if and to the extent that the regulations make provision in relation to Wales.</p></content></paragraph></hcontainer></quotedStructure></mod></p></content></subsection><subsection eId="section-13-3"><num>(3)</num><content><p><mod>After <ref href="#d25e3233">paragraph 4H</ref> (inserted by <ref href="#section-13-2">subsection (2)</ref>) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="crossheading" class="schGroup7"><heading>Information to be provided to valuation officer: England</heading><paragraph class="schProv1"><num>4I</num><intro><p><ref href="#d25e3289">Paragraphs 4J</ref> to <ref href="#d25e3374">4L</ref> apply, in relation to a hereditament situated in England, to a person (“<term refersTo="#term-p">P</term>”) who—</p></intro><level class="para1"><num>(a)</num><content><p>is for the time being a ratepayer in respect of the hereditament, or</p></content></level><level class="para1"><num>(b)</num><content><p>would be a ratepayer in respect of the hereditament if the hereditament were shown in a list compiled under this Part.</p></content></level></paragraph><paragraph eId="d25e3289" class="schProv1"><num>4J</num><subparagraph><num>(1)</num><content><p>P must, within the notification period, provide any notifiable information within P’s possession or control to the valuation officer responsible for maintaining the list in which the hereditament is, or would fall to be, shown.</p></content></subparagraph><subparagraph eId="d25e3299"><num>(2)</num><intro><p>For the purposes of this paragraph and <ref href="#d25e3353">paragraphs 4K</ref> and <ref href="#d25e3374">4L</ref> (and subject to <ref href="#d25e3326">sub-paragraph (3)</ref>), information is “notifiable information” if it relates to a change—</p></intro><level class="para1"><num>(a)</num><content><p>in the identity of P;</p></content></level><level class="para1"><num>(b)</num><content><p>concerning the hereditament that would or might affect the existence, extent or rateable value of the hereditament.</p></content></level></subparagraph><subparagraph eId="d25e3326"><num>(3)</num><content><p>But information is not “notifiable information” unless P knows, or could reasonably be expected to know, that it would assist a valuation officer in carrying out functions conferred or imposed on the officer by or under this Part.</p></content></subparagraph><subparagraph><num>(4)</num><intro><p>The “notification period” is—</p></intro><level class="para1"><num>(a)</num><content><p>the period of 60 days beginning with the day on which the change mentioned in <ref href="#d25e3299">sub-paragraph (2)</ref> occurs, or</p></content></level><level class="para1"><num>(b)</num><content><p>in relation to information, or information of a description, specified in a notice published by a valuation officer for the purposes of this sub-paragraph, such longer period as may be specified in the notice.</p></content></level></subparagraph></paragraph><paragraph eId="d25e3353" class="schProv1"><num>4K</num><intro><p>P must, within the period of 60 days beginning with 30 April each year, provide confirmation (“annual confirmation”) to the valuation officer that—</p></intro><level class="para1"><num>(a)</num><content><p>P has provided all notifiable information required to be provided under <ref href="#d25e3289">paragraph 4J</ref> relating to changes occurring in the most recent complete financial year, or</p></content></level><level class="para1"><num>(b)</num><content><p>P was not required to provide any such notifiable information.</p></content></level></paragraph><paragraph eId="d25e3374" class="schProv1"><num>4L</num><intro><p>For the purposes of <ref href="#d25e3289">paragraphs 4J</ref> and <ref href="#d25e3353">4K</ref>, P must provide the notifiable information or annual confirmation (as the case may be) to the valuation officer—</p></intro><level class="para1"><num>(a)</num><content><p>using the online facility provided by the valuation officer for use in connection with the provision of notifiable information or annual confirmation (as the case may be) under that paragraph, or</p></content></level><level class="para1"><num>(b)</num><content><p>in another manner agreed with the valuation officer.</p></content></level></paragraph><paragraph eId="d25e3398" class="schProv1"><num>4M</num><subparagraph eId="d25e3402"><num>(1)</num><intro><p>A valuation officer may serve a notice (an “information notice”) on a person who is an owner or occupier of a hereditament situated in England requesting that the person supplies to the officer information—</p></intro><level class="para1"><num>(a)</num><content><p>which is specified in the information notice, and</p></content></level><level class="para1"><num>(b)</num><content><p>which the officer reasonably believes will assist the officer in carrying out functions conferred or imposed on the officer by or under this Part.</p></content></level></subparagraph><subparagraph><num>(2)</num><content><p>An information notice under <ref href="#d25e3402">sub-paragraph (1)</ref> must state that the officer believes the information requested will assist them in carrying out functions conferred or imposed on them by or under this Part.</p></content></subparagraph><subparagraph><num>(3)</num><content><p>A person on whom an information notice is served must provide the information requested in such form and manner as is specified in the notice within the period of 60 days beginning with the day on which the notice is served.</p></content></subparagraph></paragraph></hcontainer></quotedStructure></mod></p></content></subsection><subsection eId="section-13-4"><num>(4)</num><content><p><mod>After paragraph 5 insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="crossheading" class="schGroup7"><heading>Information to be provided to His Majesty’s Revenue and Customs: penalties</heading><paragraph eId="d25e3445" class="schProv1"><num>5ZA</num><subparagraph eId="d25e3449"><num>(1)</num><content><p>Where a person (“<term refersTo="#term-p">P</term>”) fails to comply with the requirement to make a taxpayer reference notification (within the meaning of <ref href="#d25e3165">paragraph 4F</ref>) in accordance with <ref href="#d25e3092">paragraph 4C</ref>, P is liable to a penalty not exceeding £100.</p></content></subparagraph><subparagraph eId="d25e3464"><num>(2)</num><content><p>Where P carelessly or deliberately provides an incorrect taxpayer reference in purported compliance with <ref href="#d25e3092">paragraph 4C</ref>, P is liable to a penalty not exceeding £3,000.</p></content></subparagraph><subparagraph><num>(3)</num><content><p>For the purposes of <ref href="#d25e3464">sub-paragraph (2)</ref>, P is careless if P fails to take reasonable care.</p></content></subparagraph><subparagraph eId="d25e3482"><num>(4)</num><intro><p>Where P is liable to a penalty under <ref href="#d25e3449">sub-paragraph (1)</ref> or <ref href="#d25e3464">(2)</ref>, an officer of His Majesty’s Revenue and Customs may serve a notice (a “penalty notice”) on P stating—</p></intro><level class="para1"><num>(a)</num><content><p>that P has failed to make a taxpayer reference notification in accordance with <ref href="#d25e3092">paragraph 4C</ref>,</p></content></level><level class="para1"><num>(b)</num><content><p>that P is liable to a penalty under <ref href="#d25e3449">sub-paragraph (1)</ref> or <ref href="#d25e3464">(2)</ref> (as the case may be),</p></content></level><level class="para1"><num>(c)</num><content><p>the amount of the penalty,</p></content></level><level class="para1"><num>(d)</num><content><p>the period within which the penalty must be paid,</p></content></level><level class="para1"><num>(e)</num><content><p>that P has a right to require a review under <ref href="#d25e4121">paragraph 5BA</ref>, and</p></content></level><level class="para1"><num>(f)</num><content><p>that P has a right of appeal under <ref href="#d25e4258">paragraph 5BB</ref>.</p></content></level></subparagraph><subparagraph><num>(5)</num><content><p>A penalty notice may be served in relation to one or more liabilities under this paragraph.</p></content></subparagraph><subparagraph><num>(6)</num><content><p>A penalty imposed under <ref href="#d25e3449">sub-paragraph (1)</ref> or <ref href="#d25e3464">(2)</ref> must be paid within the period of 30 days beginning with the date of the penalty notice (but see <ref href="#d25e4341">paragraph 5BC</ref><ref href="#d25e4345">(1)</ref> and <ref href="#d25e4380">(2)</ref>).</p></content></subparagraph><subparagraph eId="d25e3571"><num>(7)</num><content><p>Where P is liable to a penalty under <ref href="#d25e3449">sub-paragraph (1)</ref> or <ref href="#d25e3464">(2)</ref> and fails to comply with the requirement to make a taxpayer reference notification within the period of 30 days beginning with the day on which the penalty notice is served, P is liable to a maximum further penalty of £60 for each day on which the failure continues after the end of that period (but see <ref href="#d25e3586">sub-paragraph (8)</ref>).</p></content></subparagraph><subparagraph eId="d25e3586"><num>(8)</num><content><p>P’s total liability under <ref href="#d25e3571">sub-paragraph (7)</ref> may not exceed £1,800.</p></content></subparagraph></paragraph><paragraph eId="d25e3595" class="schProv1"><num>5ZB</num><content><p>An officer of His Majesty’s Revenue and Customs may mitigate or remit any penalty imposed under <ref href="#d25e3445">paragraph 5ZA</ref>.</p></content></paragraph></hcontainer></quotedStructure></mod></p></content></subsection><subsection eId="section-13-5"><num>(5)</num><content><p><mod>After <ref href="#d25e3595">paragraph 5ZB</ref> (inserted by <ref href="#section-13-4">subsection (4)</ref>) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="crossheading" class="schGroup7"><heading>Information to be provided to valuation officer: penalties: England</heading><paragraph eId="d25e3620" class="schProv1"><num>5ZC</num><subparagraph eId="d25e3624"><num>(1)</num><content><p>Where a person (“<term refersTo="#term-p">P</term>”) fails to comply with a valuation notification requirement (including where P makes a false statement in purported compliance with the requirement), P is liable to a penalty the amount of which is determined in accordance with <ref href="#d25e3928">paragraph 5ZD</ref><ref href="#d25e3932">(1)</ref>.</p></content></subparagraph><subparagraph eId="d25e3638"><num>(2)</num><content><p>Where P knowingly or recklessly makes a false statement in purported compliance with a valuation notification requirement, P commits an offence and is liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both (but see <ref href="#d25e3767">sub-paragraph (7)</ref>).</p></content></subparagraph><subparagraph eId="d25e3647"><num>(3)</num><content><p>A valuation officer may, if satisfied beyond reasonable doubt that P has committed an offence under <ref href="#d25e3638">sub-paragraph (2)</ref>, determine that P is instead liable to a penalty the amount of which is determined in accordance with <ref href="#d25e3928">paragraph 5ZD</ref><ref href="#d25e3955">(2)</ref> (see also <ref href="#d25e3839">sub-paragraphs (9)</ref> and <ref href="#d25e3886">(10)</ref> of this paragraph).</p></content></subparagraph><subparagraph eId="d25e3667"><num>(4)</num><intro><p>Where P is liable to a penalty under <ref href="#d25e3624">sub-paragraph (1)</ref> or <ref href="#d25e3647">(3)</ref>, the valuation officer may serve a notice (a “penalty notice”) on P stating—</p></intro><level class="para1"><num>(a)</num><content><p>the valuation notification requirement with which P has failed to comply,</p></content></level><level class="para1"><num>(b)</num><content><p>that P is liable to a penalty under <ref href="#d25e3624">sub-paragraph (1)</ref> or <ref href="#d25e3647">(3)</ref> (as the case may be),</p></content></level><level class="para1"><num>(c)</num><content><p>the amount of the penalty,</p></content></level><level class="para1"><num>(d)</num><content><p>the period within which the penalty must be paid,</p></content></level><level class="para1"><num>(e)</num><content><p>in a case where P is liable to a penalty under <ref href="#d25e3624">sub-paragraph (1)</ref>, the effect of <ref href="#d25e3928">paragraph 5ZD</ref><ref href="#d25e3978">(3)</ref>,</p></content></level><level class="para1"><num>(f)</num><content><p>that P has a right to require a review under <ref href="#d25e4458">paragraph 5BD</ref>, and</p></content></level><level class="para1"><num>(g)</num><content><p>that P has a right of appeal under <ref href="#d25e4595">paragraph 5BE</ref>.</p></content></level></subparagraph><subparagraph><num>(5)</num><content><p>A penalty notice may be served in relation to one or more liabilities under this paragraph.</p></content></subparagraph><subparagraph><num>(6)</num><content><p>A penalty imposed under <ref href="#d25e3624">sub-paragraph (1)</ref> or <ref href="#d25e3647">(3)</ref> must be paid within the period of 30 days beginning with the date of the penalty notice (but see <ref href="#d25e4657">paragraph 5BF</ref><ref href="#d25e4661">(1)</ref> and <ref href="#d25e4695">(2)</ref>).</p></content></subparagraph><subparagraph eId="d25e3767"><num>(7)</num><intro><p>Where a penalty notice is served on P in relation to a liability under <ref href="#d25e3647">sub-paragraph (3)</ref> in respect of a false statement—</p></intro><level class="para1"><num>(a)</num><content><p>no criminal proceedings for an offence under <ref href="#d25e3638">sub-paragraph (2)</ref> may be instituted against P, and no further penalty notice may be served, in respect of the false statement before the end of the period within which the liability under <ref href="#d25e3647">sub-paragraph (3)</ref> may be discharged as a result of payment or remittance of the penalty;</p></content></level><level class="para1"><num>(b)</num><intro><p>if the liability under <ref href="#d25e3647">sub-paragraph (3)</ref> is discharged (for any reason), then in respect of the false statement—</p></intro><level class="para2"><num>(i)</num><content><p>no criminal proceedings for an offence under <ref href="#d25e3638">sub-paragraph (2)</ref> may be instituted against P (and P may not at any time be convicted of an offence under that sub-paragraph in any proceedings that have already been instituted);</p></content></level><level class="para2"><num>(ii)</num><content><p>no further penalty notice may be served on P in relation to liability under <ref href="#d25e3647">sub-paragraph (3)</ref> in respect of the false statement;</p></content></level></level><level class="para1"><num>(c)</num><content><p>if the liability under <ref href="#d25e3647">sub-paragraph (3)</ref> is discharged as a result of the payment of the penalty, then, in respect of the false statement, any penalty notice previously served on P in relation to liability under <ref href="#d25e3624">sub-paragraph (1)</ref> which has not been discharged ceases to have effect.</p></content></level></subparagraph><subparagraph><num>(8)</num><content><p>The discharge of liability under <ref href="#d25e3647">sub-paragraph (3)</ref> in respect of a false statement as a result of the remittance of a penalty does not prevent a penalty notice being served in relation to any liability under sub-paragraph <ref href="#d25e3624">(1)</ref> in respect of that false statement.</p></content></subparagraph><subparagraph eId="d25e3839"><num>(9)</num><intro><p><ref href="#d25e3886">Sub-paragraph (10)</ref> applies where—</p></intro><level class="para1"><num>(a)</num><content><p>a penalty notice is served on P in relation to a liability under <ref href="#d25e3624">sub-paragraph (1)</ref> in respect of a false statement,</p></content></level><level class="para1"><num>(b)</num><content><p>P’s liability under that sub-paragraph has been discharged as a result of P paying the penalty, and</p></content></level><level class="para1"><num>(c)</num><intro><p>either—</p></intro><level class="para2"><num>(i)</num><content><p>P is subsequently convicted of an offence under <ref href="#d25e3638">sub-paragraph (2)</ref> in respect of the false statement, or</p></content></level><level class="para2"><num>(ii)</num><content><p>a penalty notice (“the subsequent penalty notice”) is subsequently served on P in relation to a liability under <ref href="#d25e3647">sub-paragraph (3)</ref> in respect of the false statement.</p></content></level></level></subparagraph><subparagraph eId="d25e3886"><num>(10)</num><content><p>The sentence on conviction, or the amount of the penalty stated in the subsequent penalty notice, must reflect the amount of the penalty paid by P in discharging P’s liability under <ref href="#d25e3624">sub-paragraph (1)</ref>.</p></content></subparagraph><subparagraph><num>(11)</num><intro><p>For the purposes this paragraph and in <ref href="#d25e3928">paragraphs 5ZD</ref> and <ref href="#d25e4001">5ZE</ref>—</p></intro><hcontainer name="definition"><content><p>“<term refersTo="#term-false-statement">false statement</term>” means a statement made by P which is false in a material particular;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-valuation-notification-requirement">valuation notification requirement</term>” means a requirement under <ref href="#d25e3289">paragraph 4J</ref> to <ref href="#d25e3398">4M</ref>.</p></content></hcontainer></subparagraph></paragraph><paragraph eId="d25e3928" class="schProv1"><num>5ZD</num><subparagraph eId="d25e3932"><num>(1)</num><intro><p>Where P is liable to a penalty under <ref href="#d25e3620">paragraph 5ZC</ref><ref href="#d25e3624">(1)</ref>, the maximum amount of the penalty is the greater of—</p></intro><level class="para1"><num>(a)</num><content><p>2% of the rateable value shown in a list compiled under this Part or, if greater, of the actual rateable value of the hereditament concerned for the day on which the liability to the penalty arises, and</p></content></level><level class="para1"><num>(b)</num><content><p>£900.</p></content></level></subparagraph><subparagraph eId="d25e3955"><num>(2)</num><intro><p>Where P is liable to a penalty under <ref href="#d25e3620">paragraph 5ZC</ref><ref href="#d25e3647">(3)</ref>, the maximum amount of the penalty is the sum of—</p></intro><level class="para1"><num>(a)</num><content><p>3% of the rateable value shown in a list compiled under this Part or, if greater, of the actual rateable value of the hereditament concerned for the day on which the liability to the penalty arises, and</p></content></level><level class="para1"><num>(b)</num><content><p>£500.</p></content></level></subparagraph><subparagraph eId="d25e3978"><num>(3)</num><content><p>Where P is liable to a penalty under <ref href="#d25e3620">paragraph 5ZC</ref><ref href="#d25e3624">(1)</ref> and fails to comply with the valuation notification requirement within the period of 30 days beginning with the day on which the penalty notice is served, P is liable to a maximum further penalty of £60 for each day on which the failure continues after the end of that period (but see <ref href="#d25e3667">sub-paragraph (4)</ref>).</p></content></subparagraph><subparagraph><num>(4)</num><content><p>P’s total liability under <ref href="#d25e3978">sub-paragraph (3)</ref> may not exceed £1,800.</p></content></subparagraph></paragraph><paragraph eId="d25e4001" class="schProv1"><num>5ZE</num><subparagraph><num>(1)</num><intro><p>For the purposes of <ref href="#d25e3928">paragraph 5ZD</ref>—</p></intro><level class="para1"><num>(a)</num><content><p>the “actual rateable value” of a hereditament is the rateable value of the hereditament that, disregarding any matter within <ref href="#d25e4035">sub-paragraph (2)</ref>, would be shown in a list compiled under this Part for the day on which the liability to the penalty arises if P had complied with all valuation notification requirements;</p></content></level><level class="para1"><num>(b)</num><content><p>the “hereditament concerned” is the hereditament in relation to which the valuation notification requirement applies to P;</p></content></level><level class="para1"><num>(c)</num><content><p>a list compiled under this Part is to be used to find the rateable value of the hereditament for the day concerned.</p></content></level></subparagraph><subparagraph eId="d25e4035"><num>(2)</num><intro><p>A matter is within this sub-paragraph if—</p></intro><level class="para1"><num>(a)</num><content><p>a change occurs in relation to it at any time during the period beginning with the specified day and ending with the day on which the liability to the penalty arises, and</p></content></level><level class="para1"><num>(b)</num><content><p>the change results or would result in a reduction in the rateable value of the hereditament shown in a list compiled under this Part for the day concerned.</p></content></level></subparagraph><subparagraph><num>(3)</num><intro><p>For the purposes of <ref href="#d25e4035">sub-paragraph (2)</ref> the “specified day” is—</p></intro><level class="para1"><num>(a)</num><content><p>where the penalty notice is served in respect of a failure by P to provide notifiable information under <ref href="#d25e3289">paragraph 4J</ref>, the first day of the notification period (within the meaning of that paragraph), or</p></content></level><level class="para1"><num>(b)</num><intro><p>where the penalty notice is served in respect of a failure by P to provide information that is—</p></intro><level class="para2"><num>(i)</num><content><p>required by an information notice under <ref href="#d25e3398">paragraph 4M</ref><ref href="#d25e3402">(1)</ref>, but</p></content></level><level class="para2"><num>(ii)</num><content><p>not required to be provided under <ref href="#d25e3289">paragraph 4J</ref>,</p></content></level><wrapUp><p>the day on which the information notice is served.</p></wrapUp></level></subparagraph></paragraph><paragraph class="schProv1"><num>5ZF</num><content><p>A valuation officer may mitigate or remit any penalty imposed under <ref href="#d25e3620">paragraph 5ZC</ref> or <ref href="#d25e3928">5ZD</ref>.</p></content></paragraph></hcontainer></quotedStructure></mod></p></content></subsection><subsection eId="section-13-6"><num>(6)</num><content><p><mod>After paragraph 5B insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="crossheading" class="schGroup7"><heading>Reviews and appeals of decisions of His Majesty’s Revenue and Customs</heading><paragraph eId="d25e4121" class="schProv1"><num>5BA</num><subparagraph eId="d25e4125"><num>(1)</num><content><p>A person (“<term refersTo="#term-p">P</term>”) who is served with a penalty notice under <ref href="#d25e3445">paragraph 5ZA</ref><ref href="#d25e3482">(4)</ref> may require a review of the decision to serve the penalty notice.</p></content></subparagraph><subparagraph eId="d25e4139"><num>(2)</num><intro><p>P requires a review under <ref href="#d25e4125">sub-paragraph (1)</ref> by giving notice to the issuing officer within the period of 30 days beginning with the date of the penalty notice—</p></intro><level class="para1"><num>(a)</num><content><p>using the online facility provided by the issuing officer for use in connection with notices under this paragraph, or</p></content></level><level class="para1"><num>(b)</num><content><p>in another manner agreed with the issuing officer.</p></content></level></subparagraph><subparagraph><num>(3)</num><content><p><ref href="#d25e4174">Sub-paragraphs (4)</ref> to <ref href="#d25e4225">(9)</ref> apply where P gives notice in accordance with <ref href="#d25e4139">sub-paragraph (2)</ref>.</p></content></subparagraph><subparagraph eId="d25e4174"><num>(4)</num><content><p>The review must be carried out by a reviewing officer.</p></content></subparagraph><subparagraph><num>(5)</num><content><p>The reviewing officer must have regard to anything done by P or the issuing officer in connection with the decision to serve the penalty notice.</p></content></subparagraph><subparagraph><num>(6)</num><content><p>Otherwise, the nature and extent of the review are to be such as appear appropriate to the reviewing officer in the circumstances.</p></content></subparagraph><subparagraph><num>(7)</num><intro><p>The review must conclude that the penalty is to be—</p></intro><level class="para1"><num>(a)</num><content><p>confirmed,</p></content></level><level class="para1"><num>(b)</num><content><p>mitigated, or</p></content></level><level class="para1"><num>(c)</num><content><p>remitted.</p></content></level></subparagraph><subparagraph eId="d25e4216"><num>(8)</num><content><p>The reviewing officer must notify P of the conclusions of the review and their reasoning within the period of 45 days beginning with the day on which P gave notice under <ref href="#d25e4139">sub-paragraph (2)</ref>.</p></content></subparagraph><subparagraph eId="d25e4225"><num>(9)</num><content><p>Where a review is required to be carried out under this paragraph but the reviewing officer does not give notice to P within the time period specified in <ref href="#d25e4216">sub-paragraph (8)</ref>, the reviewing officer is deemed to have notified P that the penalty is confirmed.</p></content></subparagraph><subparagraph><num>(10)</num><intro><p>In this paragraph and <ref href="#d25e4258">paragraph 5BB</ref>—</p></intro><hcontainer name="definition"><content><p>“<term refersTo="#term-issuing-officer">issuing officer</term>” means the officer of His Majesty’s Revenue and Customs who served the notice;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-reviewing-officer">reviewing officer</term>” means an officer of His Majesty’s Revenue and Customs other than the officer who served the notice.</p></content></hcontainer></subparagraph></paragraph><paragraph eId="d25e4258" class="schProv1"><num>5BB</num><subparagraph><num>(1)</num><content><p>This paragraph applies where a reviewing officer notifies, or is deemed to have notified, P of the conclusions of a review in accordance with <ref href="#d25e4121">paragraph 5BA</ref>.</p></content></subparagraph><subparagraph><num>(2)</num><content><p>P may appeal to the valuation tribunal within the period of 30 days beginning with the day on which the reviewing officer notifies, or is deemed to have notified, P of the conclusions of the review.</p></content></subparagraph><subparagraph><num>(3)</num><intro><p>On an appeal under this paragraph the valuation tribunal may mitigate or remit—</p></intro><level class="para1"><num>(a)</num><intro><p>a penalty arising under <ref href="#d25e3445">paragraph 5ZA</ref><ref href="#d25e3449">(1)</ref> if it is satisfied—</p></intro><level class="para2"><num>(i)</num><content><p>that P had a reasonable excuse for not complying with the requirement specified in <ref href="#d25e3092">paragraph 4C</ref>, or</p></content></level><level class="para2"><num>(ii)</num><content><p>that P has in fact complied with that requirement (including by virtue of P not in fact being required to make a notification or provide any information (as the case may be));</p></content></level></level><level class="para1"><num>(b)</num><content><p>a penalty arising under <ref href="#d25e3445">paragraph 5ZA</ref><ref href="#d25e3464">(2)</ref> if it is satisfied that P did not carelessly or deliberately make a false statement (within the meaning of that paragraph).</p></content></level></subparagraph><subparagraph><num>(4)</num><intro><p>In this paragraph “<term refersTo="#term-valuation-tribunal">valuation tribunal</term>” means—</p></intro><level class="para1"><num>(a)</num><content><p>for the purposes of an appeal relating to a hereditament situated in England, the Valuation Tribunal for England;</p></content></level><level class="para1"><num>(b)</num><content><p>for the purposes of an appeal relating to a hereditament situated in Wales, a valuation tribunal established under paragraph 1 of Schedule 11.</p></content></level></subparagraph></paragraph><paragraph eId="d25e4341" class="schProv1"><num>5BC</num><subparagraph eId="d25e4345"><num>(1)</num><intro><p><ref href="#d25e4380">Sub-paragraph (2)</ref> applies, in relation to a penalty imposed under <ref href="#d25e3449">sub-paragraph (1)</ref> or <ref href="#d25e3464">(2)</ref> of <ref href="#d25e3445">paragraph 5ZA</ref>, where P—</p></intro><level class="para1"><num>(a)</num><content><p>requires a review under <ref href="#d25e4121">paragraph 5BA</ref>, or</p></content></level><level class="para1"><num>(b)</num><content><p>appeals to the valuation tribunal under <ref href="#d25e4258">paragraph 5BB</ref>.</p></content></level></subparagraph><subparagraph eId="d25e4380"><num>(2)</num><intro><p>The period within which the penalty must be paid is extended by the period—</p></intro><level class="para1"><num>(a)</num><content><p>beginning with the day on which P requires a review or appeals to the valuation tribunal, and</p></content></level><level class="para1"><num>(b)</num><content><p>ending with the day on which the review or appeal is finally determined.</p></content></level></subparagraph><subparagraph><num>(3)</num><content><p>Neither a review under <ref href="#d25e4121">paragraph 5BA</ref> nor an appeal under <ref href="#d25e4258">paragraph 5BB</ref> prevents liability to any further penalty or penalties arising under <ref href="#d25e3445">paragraph 5ZA</ref><ref href="#d25e3571">(7)</ref>.</p></content></subparagraph><subparagraph><num>(4)</num><content><p>A review under <ref href="#d25e4121">paragraph 5BA</ref> or an appeal under <ref href="#d25e4258">paragraph 5BB</ref> in respect of a penalty imposed under <ref href="#d25e3449">sub-paragraph (1)</ref> or <ref href="#d25e3464">(2)</ref> of <ref href="#d25e3445">paragraph 5ZA</ref> (as the case may be) is to be treated as a review of, or appeal against, that penalty and any further penalty which may be imposed under <ref href="#d25e3445">paragraph 5ZA</ref><ref href="#d25e3571">(7)</ref>.</p></content></subparagraph></paragraph></hcontainer></quotedStructure></mod></p></content></subsection><subsection eId="section-13-7"><num>(7)</num><content><p><mod>After <ref href="#d25e4341">paragraph 5BC</ref> (inserted by <ref href="#section-13-6">subsection (6)</ref>) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="crossheading" class="schGroup7"><heading>Reviews and appeals of decisions of valuation officer: England</heading><paragraph eId="d25e4458" class="schProv1"><num>5BD</num><subparagraph eId="d25e4462"><num>(1)</num><content><p>A person (“<term refersTo="#term-p">P</term>”) who is served with a penalty notice under <ref href="#d25e3620">paragraph 5ZC</ref><ref href="#d25e3667">(4)</ref> may require a review of the decision to serve the penalty notice.</p></content></subparagraph><subparagraph eId="d25e4476"><num>(2)</num><intro><p>P requires a review under <ref href="#d25e4462">sub-paragraph (1)</ref> by giving notice to the issuing officer within the period of 30 days beginning with the date of the penalty notice—</p></intro><level class="para1"><num>(a)</num><content><p>using the online facility provided by the issuing officer for use in connection with notices under this paragraph, or</p></content></level><level class="para1"><num>(b)</num><content><p>in another manner agreed with the issuing officer.</p></content></level></subparagraph><subparagraph><num>(3)</num><content><p><ref href="#d25e4511">Sub-paragraphs (4)</ref> to <ref href="#d25e4562">(9)</ref> apply where P gives notice in accordance with <ref href="#d25e4476">sub-paragraph (2)</ref>.</p></content></subparagraph><subparagraph eId="d25e4511"><num>(4)</num><content><p>The review must be carried out by a reviewing officer.</p></content></subparagraph><subparagraph><num>(5)</num><content><p>The reviewing officer must have regard to anything done by P or the issuing officer in connection with the decision to serve the penalty notice.</p></content></subparagraph><subparagraph><num>(6)</num><content><p>Otherwise, the nature and extent of the review are to be such as appear appropriate to the reviewing officer in the circumstances.</p></content></subparagraph><subparagraph><num>(7)</num><intro><p>The review must conclude that the penalty is to be—</p></intro><level class="para1"><num>(a)</num><content><p>confirmed,</p></content></level><level class="para1"><num>(b)</num><content><p>mitigated, or</p></content></level><level class="para1"><num>(c)</num><content><p>remitted.</p></content></level></subparagraph><subparagraph eId="d25e4553"><num>(8)</num><content><p>The reviewing officer must notify P of the conclusions of the review and their reasoning within the period of 45 days beginning with the day on which P gave the notice under <ref href="#d25e4476">sub-paragraph (2)</ref>.</p></content></subparagraph><subparagraph eId="d25e4562"><num>(9)</num><content><p>Where a review is required to be carried out under this paragraph but the reviewing officer does not give notice to P within the time period specified in <ref href="#d25e4553">sub-paragraph (8)</ref>, the reviewing officer is deemed to have notified P that the penalty is confirmed.</p></content></subparagraph><subparagraph><num>(10)</num><intro><p>In this paragraph and <ref href="#d25e4595">paragraph 5BE</ref>—</p></intro><hcontainer name="definition"><content><p>“<term refersTo="#term-issuing-officer">issuing officer</term>” means the valuation officer who served the notice;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-reviewing-officer">reviewing officer</term>” means a valuation officer other than the officer who served the notice.</p></content></hcontainer></subparagraph></paragraph><paragraph eId="d25e4595" class="schProv1"><num>5BE</num><subparagraph><num>(1)</num><content><p>This paragraph applies where a reviewing officer notifies, or is deemed to have notified, P of the conclusions of a review in accordance with <ref href="#d25e4458">paragraph 5BD</ref>.</p></content></subparagraph><subparagraph><num>(2)</num><content><p>P may appeal to the valuation tribunal within the period of 30 days beginning with the day on which the reviewing officer notifies, or is deemed to have notified, P of the conclusions of the review.</p></content></subparagraph><subparagraph><num>(3)</num><intro><p>On an appeal under this paragraph the valuation tribunal may mitigate or remit a penalty arising under <ref href="#d25e3620">paragraph 5ZC</ref><ref href="#d25e3624">(1)</ref> if it is satisfied—</p></intro><level class="para1"><num>(a)</num><content><p>that P had a reasonable excuse for not complying with the requirement mentioned in that sub-paragraph, or</p></content></level><level class="para1"><num>(b)</num><content><p>that P has in fact complied with that requirement (including by virtue of P not in fact being required to make a notification or provide any information (as the case may be)).</p></content></level></subparagraph><subparagraph><num>(4)</num><content><p>On an appeal under this paragraph the valuation tribunal must remit a penalty arising under <ref href="#d25e3620">paragraph 5ZC</ref><ref href="#d25e3647">(3)</ref> unless it is satisfied beyond reasonable doubt that P knowingly or recklessly made a false statement (within the meaning of that paragraph).</p></content></subparagraph><subparagraph><num>(5)</num><content><p>In this paragraph “<term refersTo="#term-valuation-tribunal">valuation tribunal</term>” means the Valuation Tribunal for England.</p></content></subparagraph></paragraph><paragraph eId="d25e4657" class="schProv1"><num>5BF</num><subparagraph eId="d25e4661"><num>(1)</num><intro><p><ref href="#d25e4695">Sub-paragraph (2)</ref> applies, in relation to a penalty imposed under <ref href="#d25e3620">paragraph 5ZC</ref><ref href="#d25e3624">(1)</ref> or <ref href="#d25e3647">(3)</ref>, where P—</p></intro><level class="para1"><num>(a)</num><content><p>requires a review under <ref href="#d25e4458">paragraph 5BD</ref>, or</p></content></level><level class="para1"><num>(b)</num><content><p>appeals to the valuation tribunal under <ref href="#d25e4595">paragraph 5BE</ref>.</p></content></level></subparagraph><subparagraph eId="d25e4695"><num>(2)</num><intro><p>The period within which the penalty must be paid is extended by the period—</p></intro><level class="para1"><num>(a)</num><content><p>beginning with the day on which P requires a review or appeals to the valuation tribunal, and</p></content></level><level class="para1"><num>(b)</num><content><p>ending with the day on which the review or appeal is finally determined.</p></content></level></subparagraph><subparagraph><num>(3)</num><content><p>Neither a review under <ref href="#d25e4458">paragraph 5BD</ref> nor an appeal under <ref href="#d25e4595">paragraph 5BE</ref> prevents liability to any further penalty or penalties arising under <ref href="#d25e3928">paragraph 5ZD</ref><ref href="#d25e3978">(3)</ref>.</p></content></subparagraph><subparagraph><num>(4)</num><content><p>A review under <ref href="#d25e4458">paragraph 5BD</ref> or an appeal under <ref href="#d25e4595">paragraph 5BE</ref> in respect of a penalty imposed under <ref href="#d25e3620">paragraph 5ZC</ref><ref href="#d25e3624">(1)</ref> is to be treated as a review of, or appeal against, that penalty and any further penalty which may be imposed under <ref href="#d25e3928">paragraph 5ZD</ref><ref href="#d25e3978">(3)</ref>.</p></content></subparagraph></paragraph></hcontainer></quotedStructure></mod></p></content></subsection></section></hcontainer>
<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1998/Math/MathML" name="crossheading" ukl:Name="Pblock" eId="crossheading-valuation-and-multipliers"><heading>Valuation and multipliers</heading><section eId="section-14"><num>14</num><heading>Alterations to lists: matters not to be taken into account in valuation</heading><subsection eId="section-14-1"><num>(1)</num><intro><p>In Schedule 6 to the Act (valuation)—</p></intro><level class="para1" eId="section-14-1-a"><num>(a)</num><content><p><mod>in paragraph 2(5), at the end insert <quotedText>“(but this is subject to paragraph 2ZA)”</quotedText>;</mod></p></content></level><level class="para1" eId="section-14-1-b"><num>(b)</num><content><p><mod>in paragraph 2(6), at the end insert <quotedText>“(but this is subject to paragraph 2ZA)”</quotedText>;</mod></p></content></level><level class="para1" eId="section-14-1-c"><num>(c)</num><intro><p>in paragraph 2(7)—</p></intro><level class="para2" eId="section-14-1-c-i"><num>(i)</num><content><p><mod>for paragraph (a) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(a)</num><content><p>matters affecting the physical state of the hereditament,</p></content></level><level class="para1"><num>(aa)</num><content><p>matters affecting the physical enjoyment of the hereditament,</p></content></level></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para2" eId="section-14-1-c-ii"><num>(ii)</num><content><p><mod>for paragraph (d) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(d)</num><content><p>matters affecting the physical state of the locality in which the hereditament is situated,</p></content></level><level class="para1"><num>(da)</num><content><p>matters which, though not affecting the physical state of the locality in which the hereditament is situated, are nonetheless physically manifest there, and</p></content></level></quotedStructure><inline name="appendText">;</inline></mod></p></content></level></level><level class="para1" eId="section-14-1-d"><num>(d)</num><content><p><mod>after paragraph 2 insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph class="schProv1"><num>2ZA</num><subparagraph><num>(1)</num><intro><p>Sub-paragraph (2) applies for the purposes of—</p></intro><level class="para1"><num>(a)</num><content><p>compiling a list on or after 1 April 2026, where the day by reference to which the rateable value of a non-domestic hereditament in England is to be determined is a day specified under paragraph 2(3)(b), and</p></content></level><level class="para1"><num>(b)</num><content><p>altering a list compiled on or after 1 April 2023.</p></content></level></subparagraph><subparagraph><num>(2)</num><intro><p>In making a determination or a further determination as to the rateable value of a hereditament situated in England for the purposes for which this paragraph applies, no account is to be taken of any change to a matter within paragraph 2(7)(aa), (da) or (e) that—</p></intro><level class="para1"><num>(a)</num><content><p>is directly or indirectly attributable to a relevant factor, and</p></content></level><level class="para1"><num>(b)</num><content><p>in a case within sub-paragraph (1)(a), occurs after the day by reference to which the rateable value is to be determined but on or before the day on which the list is to be compiled.</p></content></level></subparagraph><subparagraph><num>(3)</num><intro><p>The relevant factors are—</p></intro><level class="para1"><num>(a)</num><content><p>legislation of any country or territory;</p></content></level><level class="para1"><num>(b)</num><content><p>provision that is not within paragraph (a) but is made under, and given effect by, legislation of any country or territory;</p></content></level><level class="para1"><num>(c)</num><content><p>advice or guidance given by a public authority of any country or territory;</p></content></level><level class="para1"><num>(d)</num><content><p>anything done by a person with a view to compliance with anything within paragraph (a), (b) or (c).</p></content></level></subparagraph><subparagraph><num>(4)</num><intro><p>Sub-paragraph (2) does not apply to the making of a determination to the extent that it concerns whether a hereditament or some part of a hereditament—</p></intro><level class="para1"><num>(a)</num><content><p>is or is not a domestic property, or</p></content></level><level class="para1"><num>(b)</num><content><p>is or is not exempt from local non-domestic rating.</p></content></level></subparagraph><subparagraph><num>(5)</num><intro><p>In this paragraph—</p></intro><hcontainer name="definition"><content><p>“<term refersTo="#term-legislation">legislation</term>” includes any provision of a legislative character;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-public-authority">public authority</term>” includes any person exercising functions of a public nature.</p></content></hcontainer></subparagraph></paragraph></quotedStructure></mod></p></content></level></subsection><subsection eId="section-14-2"><num>(2)</num><content><p><mod>In the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 (<ref eId="c00002" href="http://www.legislation.gov.uk/id/uksi/2009/2268">S.I. 2009/2268</ref>), in regulation 4 (circumstances in which proposals to alter a rateable value shown in a list may be made), in paragraph (1)(b), at the end insert <quotedText>“(but this is subject to paragraph 2ZA of Schedule 6 to the Act)”</quotedText>.</mod></p></content></subsection><subsection eId="section-14-3"><num>(3)</num><content><p>The amendment made by <ref href="#section-14-1">subsection (1)</ref>(d) has effect in relation to a change to a matter whether it occurs before or after that subsection comes into force.</p></content></subsection></section><section eId="section-15"><num>15</num><heading>Multipliers</heading><subsection eId="section-15-1"><num>(1)</num><content><p>Schedule 7 to the Act (non-domestic rating multipliers) is amended as follows.</p></content></subsection><subsection eId="section-15-2"><num>(2)</num><content><p><mod>Before Part 1 insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><part eId="d25e4995"><num>PART A1</num><heading>Non-Domestic Rating Multipliers: England</heading><chapter><num>CHAPTER 1</num><heading>Introduction</heading><paragraph class="schProv1"><num>A1</num><intro><p>This Part of this Schedule has effect to determine, in relation to England, for each chargeable financial year—</p></intro><level class="para1"><num>(a)</num><content><p>the non-domestic rating multiplier, and</p></content></level><level class="para1"><num>(b)</num><content><p>the small business non-domestic rating multiplier.</p></content></level></paragraph><paragraph class="schProv1"><num>A2</num><intro><p>In this Part—</p></intro><level class="para1"><num>(a)</num><content><p>Chapter 2 makes provision about the calculation of the non-domestic rating multiplier;</p></content></level><level class="para1"><num>(b)</num><content><p>Chapter 3 makes provision about the calculation of the small business non-domestic rating multiplier;</p></content></level><level class="para1"><num>(c)</num><content><p>Chapter 4 makes provision about the making, and the giving of notice, of such calculations;</p></content></level><level class="para1"><num>(d)</num><content><p>Chapter 5 makes provision about the interpretation of terms used in this Part;</p></content></level><level class="para1"><num>(e)</num><content><p>Chapter 6 makes provision about regulations under this Part.</p></content></level></paragraph></chapter><chapter><num>CHAPTER 2</num><heading>The non-domestic rating multiplier</heading><hcontainer name="crossheading" class="schGroup7"><heading>Revaluation years</heading><paragraph class="schProv1"><num>A3</num><content><p>The non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by C multiplied by E over D multiplied by F" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_016"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">C</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">E</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">D</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">F</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Other years</heading><paragraph eId="d25e5097" class="schProv1"><num>A4</num><subparagraph><num>(1)</num><intro><p>The non-domestic rating multiplier for a chargeable financial year other than a revaluation year is—</p></intro><level class="para1"><num>(a)</num><content><p>the default amount, or</p></content></level><level class="para1"><num>(b)</num><content><p>if the Secretary of State makes an adjustment to that amount under sub-paragraph (3), that amount as adjusted.</p></content></level></subparagraph><subparagraph><num>(2)</num><content><p>The default amount is to be calculated in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by C over D" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_017"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">C</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">D</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></subparagraph><subparagraph eId="d25e5138"><num>(3)</num><content><p>The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total.</p></content></subparagraph></paragraph></hcontainer></chapter><chapter><num>CHAPTER 3</num><heading>The small business non-domestic rating multiplier</heading><hcontainer name="crossheading" class="schGroup7"><heading>Revaluation years</heading><paragraph class="schProv1"><num>A5</num><content><p>The small business non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="B multiplied by C multiplied by E over D multiplied by F" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_018"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">B</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">C</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">E</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">D</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">F</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Other years</heading><paragraph eId="d25e5182" class="schProv1"><num>A6</num><subparagraph><num>(1)</num><intro><p>The small business non-domestic rating multiplier for a chargeable financial year other than a revaluation year is—</p></intro><level class="para1"><num>(a)</num><content><p>the default amount, or</p></content></level><level class="para1"><num>(b)</num><content><p>if the Secretary of State makes an adjustment to that amount under sub-paragraph (3), that amount as adjusted.</p></content></level></subparagraph><subparagraph><num>(2)</num><content><p>The default amount is to be calculated in accordance with the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="B multiplied by C over D" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_019"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">B</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">C</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">D</default:mi></default:mrow></default:mfrac></default:math></foreign></tblock></content></subparagraph><subparagraph eId="d25e5223"><num>(3)</num><content><p>The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total.</p></content></subparagraph></paragraph></hcontainer></chapter><chapter><num>CHAPTER 4</num><heading>Making and giving notice of calculations etc</heading><paragraph eId="d25e5234" class="schProv1"><num>A7</num><subparagraph eId="d25e5238"><num>(1)</num><intro><p>The Secretary of State must—</p></intro><level class="para1"><num>(a)</num><content><p>calculate the non-domestic rating multiplier and the small business non-domestic rating multiplier for a chargeable financial year, and</p></content></level><level class="para1" eId="d25e5250"><num>(b)</num><content><p>as soon as reasonably practicable after doing so, serve on each billing authority a notice stating the multipliers as so calculated.</p></content></level></subparagraph><subparagraph><num>(2)</num><intro><p>A notice under sub-paragraph (1)(b) must show how any calculation has been made and contain details of—</p></intro><level class="para1"><num>(a)</num><content><p>any estimates that have been made under paragraph A10(6) or (7), including the date determined under paragraph A11(3) for the purpose of making those estimates, and</p></content></level><level class="para1"><num>(b)</num><content><p>any adjustments that have been made under paragraph A4(3) or A6(3)</p></content></level></subparagraph><subparagraph><num>(3)</num><content><p>Where the chargeable financial year is one for which the Secretary of State has calculated a figure for D under paragraph A10(5)(b), the notice under sub-paragraph (1)(b) must contain that figure.</p></content></subparagraph></paragraph><paragraph class="schProv1"><num>A8</num><content><p>A calculation made by the Secretary of State under paragraph A7 is invalid if it is made at a time when regulations under paragraph A10(4)(b) have not come into force which, if they had come into force, would be effective in relation to the year.</p></content></paragraph><paragraph class="schProv1"><num>A9</num><content><p>In calculating a multiplier a part of a whole (if any) is to be calculated to three decimal places only.</p></content></paragraph></chapter><chapter><num>CHAPTER 5</num><heading>Interpretation</heading><paragraph eId="d25e5297" class="schProv1"><num>A10</num><subparagraph><num>(1)</num><content><p>This paragraph applies for the purposes of this Part of this Schedule.</p></content></subparagraph><subparagraph><num>(2)</num><content><p>“A” is the non-domestic rating multiplier for the financial year preceding the year concerned.</p></content></subparagraph><subparagraph><num>(3)</num><content><p>“B” is the small business non-domestic rating multiplier for the financial year preceding the year concerned.</p></content></subparagraph><subparagraph eId="d25e5319"><num>(4)</num><intro><p>“C” is—</p></intro><level class="para1" eId="d25e5325"><num>(a)</num><content><p>the consumer prices index for September of the financial year preceding the year concerned, or</p></content></level><level class="para1" eId="d25e5331"><num>(b)</num><content><p>where the Treasury so provides by regulations in relation to the year and multiplier concerned, a figure which is less than the index mentioned in paragraph (a) and which is specified in, or calculated in a manner specified in, the regulations.</p></content></level></subparagraph><subparagraph eId="d25e5337"><num>(5)</num><intro><p>“D” is—</p></intro><level class="para1"><num>(a)</num><content><p>the consumer prices index for September of the financial year which precedes that preceding the year concerned (“<term refersTo="#term-the-first-year">the first year</term>”), or</p></content></level><level class="para1" eId="d25e5352"><num>(b)</num><content><p>where the base month for the consumer prices index for September of the first year differs from that for the index for September of the year which precedes the year concerned (“<term refersTo="#term-the-second-year">the second year</term>”), the figure which the Secretary of State calculates would have been the consumer prices index for September of the first year if the base month for that index had been the same as the base month for the index for September of the second year.</p></content></level></subparagraph><subparagraph eId="d25e5361"><num>(6)</num><intro><p>“E” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—</p></intro><level class="para1"><num>(a)</num><content><p>“appropriate rateable values” are those which will be shown in lists for the last day of the financial year preceding the year concerned once all alterations to those lists have been made;</p></content></level><level class="para1"><num>(b)</num><content><p>“appropriate hereditaments” are those which will be shown in lists for that day once all alterations to those lists have been made.</p></content></level></subparagraph><subparagraph eId="d25e5379"><num>(7)</num><intro><p>“F” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—</p></intro><level class="para1" eId="d25e5385"><num>(a)</num><content><p>“appropriate rateable values” are those which will be shown in lists for the first day of the financial year concerned once all alterations to those lists have been made;</p></content></level><level class="para1"><num>(b)</num><content><p>“appropriate hereditaments” are those which will be shown in lists for that day once all alterations to those lists have been made.</p></content></level></subparagraph><subparagraph><num>(8)</num><content><p>“<term refersTo="#term-revaluation-year">Revaluation year</term>” means a chargeable financial year at the beginning of which new lists must be compiled (see sections 41(2A) and 52(2A)).</p></content></subparagraph></paragraph><paragraph eId="d25e5406" class="schProv1"><num>A11</num><subparagraph><num>(1)</num><intro><p>References in paragraph A10 to the consumer prices index are to—</p></intro><level class="para1"><num>(a)</num><content><p>the general index of consumer prices (for all items) published by the Statistics Board for the month concerned, or</p></content></level><level class="para1"><num>(b)</num><content><p>if that index is not published for the month concerned, any substituted index or index figures published by the Board.</p></content></level></subparagraph><subparagraph><num>(2)</num><content><p>For the purposes of paragraph A10(5)(b) the base month for the consumer prices index for September of a particular year is the month for which the consumer prices index is taken to be 100 and by reference to which the index for the September in question is calculated.</p></content></subparagraph><subparagraph eId="d25e5434"><num>(3)</num><content><p>Estimates under paragraph A10(6) and (7) are to be made on the basis of information available to the Secretary of State on such date as the Secretary of State determines.</p></content></subparagraph><subparagraph><num>(4)</num><content><p>The reference in paragraph A10(7)(a) to rateable values which will be shown in lists for the first day of the chargeable financial year concerned once all alterations to those lists have been made includes a reference to rateable values which will be shown in lists for a later day as a result of any alterations of the lists because of the inaccuracy of the lists for that first day.</p></content></subparagraph></paragraph></chapter><chapter><num>CHAPTER 6</num><heading>Regulations</heading><paragraph class="schProv1"><num>A12</num><subparagraph><num>(1)</num><content><p>Regulations under paragraph A10(4)(b) are to be made by statutory instrument.</p></content></subparagraph><subparagraph><num>(2)</num><content><p>A statutory instrument containing regulations under paragraph A10(4)(b) is subject to annulment in pursuance of a resolution of the House of Commons.</p></content></subparagraph></paragraph></chapter></part></quotedStructure></mod></p></content></subsection><subsection eId="section-15-3"><num><noteRef href="#key-4d31d3a8de081c7c1a1471e17909b954" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>(3)</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></subsection><subsection eId="section-15-4"><num><noteRef href="#key-c95abb43303013dc2d1fabe02c7d811f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>(4)</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></subsection></section></hcontainer>
<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="crossheading-final-provisions"><heading>Final provisions</heading><section eId="section-16"><num>16</num><heading>Meaning of “the Act”</heading><content><p>In this Act, “<term refersTo="#term-the-act" eId="term-the-act">the Act</term>” means the Local Government Finance Act 1988.</p></content></section><section eId="section-17"><num>17</num><heading>Consequential provision</heading><subsection eId="section-17-1"><num>(1)</num><intro><p>In <ref href="#schedule">the Schedule</ref>—</p></intro><level class="para1" eId="section-17-1-a"><num>(a)</num><content><p><ref href="#schedule-part-1">Part 1</ref> contains provision consequential on sections <ref href="#section-1">1</ref> to <ref href="#section-3">3</ref>;</p></content></level><level class="para1" eId="section-17-1-b"><num>(b)</num><content><p><ref href="#schedule-part-2">Part 2</ref> contains provision consequential on sections <ref href="#section-5">5</ref> and <ref href="#section-6">6</ref>;</p></content></level><level class="para1" eId="section-17-1-c"><num>(c)</num><content><p><ref href="#schedule-part-3">Part 3</ref> contains provision consequential on <ref href="#section-8">section 8</ref>;</p></content></level><level class="para1" eId="section-17-1-d"><num>(d)</num><content><p><ref href="#schedule-part-4">Part 4</ref> contains provision consequential on <ref href="#section-12">sections 12</ref> and <ref href="#section-13">13</ref>;</p></content></level><level class="para1" eId="section-17-1-e"><num>(e)</num><content><p><ref href="#schedule-part-5">Part 5</ref> contains provision consequential on <ref href="#section-15">section 15</ref>.</p></content></level></subsection><subsection eId="section-17-2"><num>(2)</num><content><p>The appropriate national authority may by regulations made by statutory instrument make further provision that is consequential on this Act.</p></content></subsection><subsection eId="section-17-3"><num>(3)</num><intro><p>In <ref href="#section-17-2">subsection (2)</ref>, “<term refersTo="#term-the-appropriate-national-authority" eId="term-the-appropriate-national-authority">the appropriate national authority</term>” means—</p></intro><level class="para1" eId="section-17-3-a"><num>(a)</num><content><p>in relation to England, the Secretary of State;</p></content></level><level class="para1" eId="section-17-3-b"><num>(b)</num><content><p>in relation to Wales, the Welsh Ministers.</p></content></level></subsection><subsection eId="section-17-4"><num>(4)</num><content><p>The power of the Secretary of State to make regulations under <ref href="#section-17-2">subsection (2)</ref> may, in particular, be exercised by amending, repealing, revoking or otherwise modifying any provision made by or under an Act passed before, or in the same session of Parliament as, this Act.</p></content></subsection><subsection eId="section-17-5"><num>(5)</num><content><p>The power of the Welsh Ministers to make regulations under <ref href="#section-17-2">subsection (2)</ref> may, in particular, be exercised by amending, repealing, revoking or otherwise modifying any provision made by or under primary legislation passed or made before, or in the same session of Parliament as, this Act.</p></content></subsection><subsection eId="section-17-6"><num>(6)</num><content><p>A statutory instrument containing regulations made by the Secretary of State under <ref href="#section-17-2">subsection (2)</ref> that amend or repeal provision made by an Act may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.</p></content></subsection><subsection eId="section-17-7"><num>(7)</num><content><p>Any other statutory instrument containing regulations made by the Secretary of State under <ref href="#section-17-2">subsection (2)</ref> is subject to annulment in pursuance of a resolution of either House of Parliament.</p></content></subsection><subsection eId="section-17-8"><num>(8)</num><content><p>A statutory instrument containing regulations made by the Welsh Ministers under <ref href="#section-17-2">subsection (2)</ref> that amend or repeal provision made by primary legislation may not be made unless a draft of the instrument has been laid before and approved by a resolution of Senedd Cymru.</p></content></subsection><subsection eId="section-17-9"><num>(9)</num><content><p>Any other statutory instrument containing regulations made by the Welsh Ministers under <ref href="#section-17-2">subsection (2)</ref> is subject to annulment in pursuance of a resolution made by Senedd Cymru.</p></content></subsection><subsection eId="section-17-10"><num>(10)</num><intro><p>In this section, “<term refersTo="#term-primary-legislation" eId="term-primary-legislation">primary legislation</term>” means—</p></intro><level class="para1" eId="section-17-10-a"><num>(a)</num><content><p>an Act of Parliament;</p></content></level><level class="para1" eId="section-17-10-b"><num>(b)</num><content><p>a Measure or Act of the National Assembly for Wales or an Act of Senedd Cymru.</p></content></level></subsection></section><section eId="section-18"><num>18</num><heading>Extent</heading><subsection eId="section-18-1"><num>(1)</num><content><p>Subject to <ref href="#section-18-2">subsection (2)</ref>, this Act extends to England and Wales.</p></content></subsection><subsection eId="section-18-2"><num>(2)</num><content><p><ref href="#section-11">Section 11</ref> also extends to Northern Ireland.</p></content></subsection></section><section eId="section-19"><num>19</num><heading>Commencement and application</heading><subsection eId="section-19-1"><num>(1)</num><intro><p>The following provisions come into force on the day on which this Act is passed—</p></intro><level class="para1" eId="section-19-1-a"><num>(a)</num><content><p>sections <ref href="#section-1">1</ref> to <ref href="#section-6">6</ref>, <ref href="#section-9">9</ref>, <ref href="#section-14">14</ref>, <ref href="#section-15">15</ref><ref href="#section-15-3">(3)</ref><ref href="#">(b)</ref> and <ref href="#">(c)</ref><ref href="#">(i)</ref>, <ref href="#section-16">16</ref>, <ref href="#section-17">17</ref><ref href="#section-17-1">(1)</ref><ref href="#section-17-1-a">(a)</ref> and <ref href="#section-17-2">(2)</ref> to <ref href="#section-17-10">(10)</ref>, <ref href="#section-18">18</ref>, and <ref href="#section-20">20</ref>,</p></content></level><level class="para1" eId="section-19-1-b"><num>(b)</num><content><p>this section, and</p></content></level><level class="para1" eId="section-19-1-c"><num>(c)</num><content><p><ref href="#schedule-part-1">Parts 1</ref> and <ref href="#schedule-part-2">2</ref> of <ref href="#schedule">the Schedule</ref>.</p></content></level></subsection><subsection eId="section-19-2"><num>(2)</num><intro><p>The amendments made by the following provisions have effect in relation to financial years beginning on or after 1 April 2024—</p></intro><level class="para1" eId="section-19-2-a"><num>(a)</num><content><p>sections <ref href="#section-1">1</ref> to <ref href="#section-3">3</ref>, and</p></content></level><level class="para1" eId="section-19-2-b"><num>(b)</num><content><p><ref href="#schedule-part-1">Part 1</ref> of <ref href="#schedule">the Schedule</ref>.</p></content></level></subsection><subsection eId="section-19-3"><num>(3)</num><content><p>Sections <ref href="#section-7">7 </ref>and <ref href="#section-11">11</ref> come into force at the end of the period of two months beginning with the day on which this Act is passed.</p></content></subsection><subsection eId="section-19-4"><num>(4)</num><intro><p>The following provisions come into force in accordance with provision contained in regulations made by the appropriate national authority—</p></intro><level class="para1" eId="section-19-4-a"><num>(a)</num><content><p>sections <ref href="#section-10">10</ref>, <ref href="#section-12">12 </ref>and <ref href="#section-13">13</ref><ref href="#section-13-2">(2)</ref>, <ref href="#section-13-4">(4)</ref> and <ref href="#section-13-6">(6)</ref> (and <ref href="#section-13">section 13</ref><ref href="#section-13-1">(1)</ref> so far as relating to those subsections), and</p></content></level><level class="para1" eId="section-19-4-b"><num>(b)</num><content><p>paragraphs <ref href="#schedule-paragraph-39">39</ref><ref href="#schedule-paragraph-39-a">(a)</ref>, <ref href="#schedule-paragraph-46">46</ref>, <ref href="#schedule-paragraph-49">49</ref><ref href="#schedule-paragraph-49-c">(c)</ref> and <ref href="#schedule-paragraph-49-d">(d)</ref>, <ref href="#schedule-paragraph-50">50</ref> and <ref href="#schedule-paragraph-53">53</ref><ref href="#schedule-paragraph-53-a">(a)</ref> of <ref href="#schedule-part-4">Part 4</ref> of <ref href="#schedule">the Schedule</ref> (and <ref href="#section-17">section 17</ref><ref href="#section-17-1">(1)</ref><ref href="#section-17-1-d">(d)</ref> and <ref href="#schedule-paragraph-40">paragraph 40</ref> of <ref href="#schedule">the Schedule</ref> so far as relating to those paragraphs).</p></content></level></subsection><subsection eId="section-19-5"><num>(5)</num><content><p>Section <ref href="#section-15">15</ref><ref href="#section-15-3">(3)</ref><ref href="#">(a)</ref>, <ref href="#">(c)</ref>(ii), <ref href="#">(d)</ref> and <ref href="#section-15-4">(4)</ref> (and <ref href="#section-15">section 15</ref><ref href="#section-15-1">(1)</ref> so far as relating to those subsections) come into force in accordance with provision contained in regulations by the Welsh Ministers.</p></content></subsection><subsection eId="section-19-6"><num>(6)</num><content><p>The remaining provisions of this Act come into force in accordance with provision contained in regulations made by the Secretary of State.</p></content></subsection><subsection eId="section-19-7"><num>(7)</num><content><p>The appropriate national authority may by regulations make transitional, transitory or saving provision in connection with the coming into force of any provision of this Act.</p></content></subsection><subsection eId="section-19-8"><num>(8)</num><content><p>The power to make regulations under <ref href="#section-19-7">subsection (7)</ref> includes power to make different provision for different purposes.</p></content></subsection><subsection eId="section-19-9"><num>(9)</num><content><p>A power to make regulations under this section is exercisable by statutory instrument.</p></content></subsection><subsection eId="section-19-10"><num>(10)</num><intro><p>In this section—</p></intro><hcontainer name="definition"><intro><p>“<term refersTo="#term-the-appropriate-national-authority" eId="term-the-appropriate-national-authority">the appropriate national authority</term>” means—</p></intro><level class="para1"><num>(a)</num><content><p>in relation to England, the Secretary of State;</p></content></level><level class="para1"><num>(b)</num><content><p>in relation to Wales, the Welsh Ministers;</p></content></level></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-financial-year" eId="term-financial-year">financial year</term>” means a period of 12 months beginning with 1 April.</p></content></hcontainer></subsection></section><section eId="section-20"><num>20</num><heading>Short title</heading><content><p>This Act may be cited as the Non-Domestic Rating Act 2023.</p></content></section></hcontainer>
<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" name="schedules"><hcontainer name="schedule" eId="schedule"><num>SCHEDULE<authorialNote class="referenceNote"><p><ref href="#section-17">Section 17</ref></p></authorialNote></num><heading>Consequential provision</heading><part eId="schedule-part-1"><num>PART 1</num><heading>Provision consequential on sections <ref href="#section-1">1</ref> to <ref href="#section-3">3</ref></heading><hcontainer name="crossheading" class="schGroup7"><heading>Consequential amendments of the Act</heading><paragraph eId="schedule-paragraph-1" class="schProv1"><num>1</num><content><p>The Act is amended as follows.</p></content></paragraph><paragraph eId="schedule-paragraph-2" class="schProv1"><num>2</num><intro><p>In section 44A (partly occupied hereditaments)—</p></intro><level class="para1" eId="schedule-paragraph-2-a"><num>(a)</num><intro><p>in subsection (1)—</p></intro><level class="para2" eId="schedule-paragraph-2-a-i"><num>(i)</num><content><p><mod>after “to apportion” insert <quotedText>“both”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-2-a-ii"><num>(ii)</num><content><p><mod>after “rateable value of the hereditament” insert <quotedText>“, and (where relevant) G as regards the hereditament,”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-2-a-iii"><num>(iii)</num><content><p><mod>after “the apportionment” insert <quotedText>“, or apportionments,”</quotedText>;</mod></p></content></level></level><level class="para1" eId="schedule-paragraph-2-b"><num>(b)</num><content><p><mod>after subsection (2) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(2A)</num><content><p>The reference in subsection (1) to G as regards the hereditament is a reference to G calculated in accordance with <ref href="#d25e211">Schedule 4ZA</ref> as regards the hereditament for the day on which the authority makes its requirement.</p></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-2-c"><num>(c)</num><content><p><mod>in subsection (5), after paragraph (d) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(e)</num><content><p><ref href="#d25e366">paragraph 3</ref> of <ref href="#d25e211">Schedule 4ZA</ref> beginning, or ceasing, to apply in relation to the hereditament.</p></content></level></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-2-d"><num>(d)</num><content><p><mod>in subsection (6)(b), in sub-paragraph (ii), for “section 45A” substitute <quotedText>“<ref href="#d25e1274">paragraph 2</ref> of <ref href="#d25e1142">Schedule 4ZB</ref>”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-2-e"><num>(e)</num><content><p><mod>for subsection (7) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(7)</num><content><p><mod>In relation to any day for which an apportionment is applicable, <ref href="#d25e211">Schedule 4ZA</ref> has effect as regards the hereditament as if for <ref href="#d25e870">paragraph 10</ref><ref href="#d25e880">(2)</ref> there were substituted—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph eId="d25e6329"><num>(2)</num><intro><p>“A” is—</p></intro><level class="para1"><num>(a)</num><content><p>where the day concerned is a day to which <ref href="#d25e366">paragraph 3</ref> applies, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament minus such part of G (if any) as is so assigned;</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament.</p></content></level></subparagraph><subparagraph><num>(2A)</num><content><p>In <ref href="#d25e6329">sub-paragraph (2)</ref>, a “<term refersTo="#term-relevant-apportionment">relevant apportionment</term>” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.</p></content></subparagraph></quotedStructure></mod></p></content></subparagraph></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-2-f"><num>(f)</num><intro><p>in subsection (8)—</p></intro><level class="para2" eId="schedule-paragraph-2-f-i"><num>(i)</num><content><p><mod>in paragraph (b), in sub-paragraph (ii), for “section 45A” substitute <quotedText>“<ref href="#d25e1274">paragraph 2</ref> of <ref href="#d25e1142">Schedule 4ZB</ref>”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-2-f-ii"><num>(ii)</num><content><p><mod>in paragraph (c), for “an order under section 45(4A) is” substitute <quotedText>“regulations under <ref href="#d25e1156">paragraph 1</ref><ref href="#d25e1204">(2) </ref>of <ref href="#d25e1142">Schedule 4ZB</ref> are”</quotedText>;</mod></p></content></level></level><level class="para1" eId="schedule-paragraph-2-g"><num>(g)</num><content><p><mod>for subsection (9) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(9)</num><content><p><mod>In relation to any day for which an apportionment is applicable, <ref href="#d25e211">Schedule 4ZA</ref> has effect as regards the hereditament as if for <ref href="#d25e870">paragraph 10</ref><ref href="#d25e880">(2)</ref> there were substituted—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(2)</num><content><p>“A” is the sum of the occupied amount and the unoccupied amount.</p></content></subparagraph><subparagraph eId="d25e6430"><num>(2A)</num><intro><p>The occupied amount is—</p></intro><level class="para1"><num>(a)</num><content><p>where the day concerned is a day to which <ref href="#d25e366">paragraph 3</ref> applies, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament minus such part of G (if any) as is so assigned;</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament.</p></content></level></subparagraph><subparagraph eId="d25e6451"><num>(2B)</num><intro><p>The unoccupied amount is—</p></intro><level class="para1"><num>(a)</num><content><p>where the occupied amount is determined in accordance with sub-paragraph (2A)(a), such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the unoccupied part of the hereditament minus such part of G as is so assigned, or</p></content></level><level class="para1"><num>(b)</num><content><p>where the occupied amount is determined in accordance with sub-paragraph (2A)(b), such part of the rateable value as is assigned by a relevant apportionment to the unoccupied part of the hereditament,</p></content></level><wrapUp><p>divided by the number prescribed by regulations under <ref href="#d25e1319">paragraph 3</ref><ref href="#d25e1448">(9)</ref> of <ref href="#d25e1142">Schedule 4ZB</ref> (for the purposes of <ref href="#d25e1156">paragraph 1</ref><ref href="#d25e1204">(2) </ref>of that Schedule) as it has effect in relation to the hereditament.</p></wrapUp></subparagraph><subparagraph><num>(2C)</num><content><p>In <ref href="#d25e6430">sub-paragraphs (2A)</ref> and <ref href="#d25e6451">(2B)</ref>, a “<term refersTo="#term-relevant-apportionment">relevant apportionment</term>” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.</p></content></subparagraph></quotedStructure></mod></p></content></subsection></quotedStructure></mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-3" class="schProv1"><num>3</num><intro><p>In section 47 (discretionary relief)—</p></intro><level class="para1" eId="schedule-paragraph-3-a"><num>(a)</num><intro><p>in subsection (1)(b)—</p></intro><level class="para2" eId="schedule-paragraph-3-a-i"><num>(i)</num><content><p>omit “sections 43(4) to (6B) and 44 above, sections 45(4) to (4D) and 46 above,”;</p></content></level><level class="para2" eId="schedule-paragraph-3-a-ii"><num>(ii)</num><content><p><mod>for “Schedule 7A” substitute <quotedText>“Schedule <ref href="#d25e211">4ZA</ref>, <ref href="#d25e1142">4ZB</ref> or 7A”</quotedText>;</mod></p></content></level></level><level class="para1" eId="schedule-paragraph-3-b"><num>(b)</num><content><p><mod>in subsection (5A), for “none of section 43(6) above, section 43(6B) above and subsection (5B) below applies” substitute <quotedText>“neither paragraph <ref href="#d25e277">2</ref> of <ref href="#d25e211">Schedule 4ZA</ref> nor subsection (5B) of this section apply”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-3-c"><num>(c)</num><content><p><mod>in subsection (10) for “section 45A” substitute <quotedText>“<ref href="#d25e1274">paragraph 2</ref> of <ref href="#d25e1142">Schedule 4ZB</ref>”</quotedText>.</mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-4" class="schProv1"><num>4</num><intro><p>In section 57A (transitional provision for 2005 onwards: England)—</p></intro><level class="para1" eId="schedule-paragraph-4-a"><num>(a)</num><content><p><mod>in subsection (2)(a) for “, 45A, 54 or 54ZA” substitute <quotedText>“or 54”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-4-b"><num>(b)</num><content><p><mod>for subsection (3) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(3)</num><content><p>The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule <ref href="#d25e211">4ZA</ref>, <ref href="#d25e1142">4ZB</ref> or <ref href="#d25e1525">5A</ref> (as the case may be).</p></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-4-c"><num>(c)</num><content><p><mod>in subsection (7), for “whose rateable value exceeds” to the end substitute <quotedText>“as regards which A exceeds, and those as regards which A does not exceed”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-4-d"><num>(d)</num><content><p><mod>after that subsection insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(7A)</num><intro><p>For the purposes of subsection (7)—</p></intro><level class="para1"><num>(a)</num><content><p>“<term refersTo="#term-a">A</term>” has the meaning it has in Schedule <ref href="#d25e211">4ZA</ref> or <ref href="#d25e1142">4ZB</ref> (as the case may be);</p></content></level><level class="para1"><num>(b)</num><content><p>a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.</p></content></level></subsection></quotedStructure></mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-5" class="schProv1"><num>5</num><intro><p>In section 58 (special provision for 1995 onwards)—</p></intro><level class="para1" eId="schedule-paragraph-5-a"><num>(a)</num><content><p><mod>in subsection (2)(a), for “, 45A, 54 or 54ZA” substitute <quotedText>“or 54”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-5-b"><num>(b)</num><content><p><mod>for subsection (3) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(3)</num><content><p>The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule <ref href="#d25e211">4ZA</ref>, <ref href="#d25e1142">4ZB</ref> or <ref href="#d25e1525">5A</ref> (as the case may be).</p></content></subsection></quotedStructure></mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-6" class="schProv1"><num>6</num><content><p><mod>In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), for “, 54 or 54ZA” substitute <quotedText>“or 54”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-7" class="schProv1"><num>7</num><intro><p>In section 67 (interpretation: other provisions)—</p></intro><level class="para1" eId="schedule-paragraph-7-a"><num>(a)</num><content><p><mod>after subsection (1) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(1A)</num><content><p>Unless the context otherwise requires, references to ratepayers are to ratepayers within the meaning of section 43, 45 or 54 (as the case may be).</p></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-7-b"><num>(b)</num><content><p><mod>for subsection (7) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(7)</num><content><p>Any paragraph of <ref href="#d25e211">Schedule 4ZA</ref>, <ref href="#d25e1142">4ZB</ref> or <ref href="#d25e1525">5A</ref> applies on a particular day if (and only if) it applies immediately before the day ends.</p></content></subsection></quotedStructure></mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-8" class="schProv1"><num>8</num><intro><p>In section 143 (orders and regulations)—</p></intro><level class="para1" eId="schedule-paragraph-8-a"><num>(a)</num><content><p><mod>in subsection (3), for “(3ZA)” substitute <quotedText>“(3C)”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-8-b"><num>(b)</num><content><p>omit subsections (3ZA) to (3B);</p></content></level><level class="para1" eId="schedule-paragraph-8-c"><num>(c)</num><content><p><mod>before subsection (8) insert— <quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(7A)</num><intro><p>The power to make regulations under <ref href="#d25e366">paragraph 3</ref><ref href="#d25e403">(3)</ref> or <ref href="#d25e570">6</ref><ref href="#d25e607">(3)</ref> of <ref href="#d25e211">Schedule 4ZA</ref> is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made—</p></intro><level class="para1"><num>(a)</num><content><p>in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;</p></content></level><level class="para1"><num>(b)</num><content><p>in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.</p></content></level></subsection><subsection><num>(7B)</num><content><p>The power to make regulations under paragraph <ref href="#d25e631">8</ref><ref href="#d25e635">(1)</ref><ref href="#d25e659">(d)</ref><ref href="#d25e671">(ii)</ref> or <ref href="#d25e870">10</ref><ref href="#d25e970">(9)</ref> of <ref href="#d25e211">Schedule 4ZA</ref> is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.</p></content></subsection><subsection><num>(7C)</num><intro><p>The power to make regulations under paragraph <ref href="#d25e1156">1</ref><ref href="#d25e1204">(2)</ref> or <ref href="#d25e1319">3</ref><ref href="#d25e1448">(9)</ref> of <ref href="#d25e1142">Schedule 4ZB</ref> is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made—</p></intro><level class="para1"><num>(a)</num><content><p>in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;</p></content></level><level class="para1"><num>(b)</num><content><p>in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.</p></content></level></subsection><subsection><num>(7D)</num><content><p>The power to make regulations under <ref href="#d25e1319">paragraph 3</ref><ref href="#d25e1377">(6) </ref>of <ref href="#d25e1142">Schedule 4ZB</ref> is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.</p></content></subsection><subsection><num>(7E)</num><intro><p>The power to make regulations under <ref href="#d25e1785">paragraph 3</ref><ref href="#d25e1856">(4)</ref> of <ref href="#d25e1525">Schedule 5A </ref>is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made—</p></intro><level class="para1"><num>(a)</num><content><p>in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;</p></content></level><level class="para1"><num>(b)</num><content><p>in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.</p></content></level></subsection><subsection><num>(7F)</num><content><p>The power to make regulations under paragraph <ref href="#d25e2082">6</ref><ref href="#d25e2149">(8)</ref> of <ref href="#d25e1525">Schedule 5A </ref>is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.</p></content></subsection></quotedStructure></mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-9" class="schProv1"><num>9</num><intro><p>In Schedule 7 (multipliers)—</p></intro><level class="para1" eId="schedule-paragraph-9-a"><num>(a)</num><content><p><mod>in paragraph 3A(2)(a)(ii), for “section 43(4A) to (4D) above” substitute <quotedText>“<ref href="#d25e442">paragraph 4</ref> of <ref href="#d25e211">Schedule 4ZA</ref>”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-9-b"><num>(b)</num><content><p><mod>in paragraph 4A(2)(a)(ii), for “section 43(4A) to (4D) above” substitute <quotedText>“<ref href="#d25e442">paragraph 4</ref> of <ref href="#d25e211">Schedule 4ZA</ref>”</quotedText>.</mod></p></content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Consequential amendments of other Acts</heading><paragraph eId="schedule-paragraph-10" class="schProv1"><num>10</num><content><p>In the Localism Act 2011 omit section 70 (small business relief).</p></content></paragraph><paragraph eId="schedule-paragraph-11" class="schProv1"><num>11</num><content><p>In the Postal Services Act 2011, in Schedule 12 (minor and consequential amendments) omit paragraph 131 and the italic heading before it.</p></content></paragraph><paragraph eId="schedule-paragraph-12" class="schProv1"><num>12</num><content><p>In the Corporation Tax Act 2010, in Schedule 1 (minor and consequential amendments) omit paragraph 207.</p></content></paragraph><paragraph eId="schedule-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-paragraph-13-1"><num>(1)</num><content><p>The Business Rate Supplements Act 2009 is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-13-2"><num>(2)</num><content><p><mod>In section 11 (liability of non-domestic ratepayers), in subsection (3)(a), for “section 45A of that Act (empty properties: zero rating for charities and amateur sports clubs)” substitute <quotedText>“<ref href="#d25e1274">paragraph 2</ref> of <ref href="#d25e1142">Schedule 4ZB</ref> to that Act (empty properties: charitable rate relief)”</quotedText>.</mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-13-3"><num>(3)</num><intro><p>In section 12 (rateable value condition)—</p></intro><level class="para1" eId="schedule-paragraph-13-3-a"><num>(a)</num><content><p><mod>in subsection (5), after “apportionment” in both places it occurs substitute <quotedText>“or apportionments”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-13-3-b"><num>(b)</num><content><p><mod>for subsection (9) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(9)</num><intro><p>The rateable value of a hereditament on a day is—</p></intro><level class="para1"><num>(a)</num><content><p>in a case where the day on which <ref href="#d25e366">paragraph 3</ref> of <ref href="#d25e211">Schedule 4ZA</ref> to the Local Government Finance Act 1988 applies in relation to the hereditament, the rateable value of the hereditament shown for that day in the local non-domestic rating list maintained for the billing authority in whose area the hereditament is situated minus G (within the meaning of that Schedule), or</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, the rateable value of the hereditament shown for that day in the local non-domestic rating list maintained for the billing authority in whose area the hereditament is situated.</p></content></level></subsection></quotedStructure></mod></p></content></level></subparagraph><subparagraph eId="schedule-paragraph-13-4"><num>(4)</num><intro><p>In section 13 (chargeable amount)—</p></intro><level class="para1" eId="schedule-paragraph-13-4-a"><num>(a)</num><content><p><mod>in subsection (2), for “(3)” substitute <quotedText>“(2A)”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-13-4-b"><num>(b)</num><content><p><mod>after subsection (2) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(2A)</num><content><p>If <ref href="#d25e277">paragraph 2</ref> of <ref href="#d25e211">Schedule 4ZA</ref> to the 1988 Act (charitable rate relief) applies, the amount is calculated by using the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by B over C multiplied by 5" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_020"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">B</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi><default:mo>×</default:mo><default:mn>5</default:mn></default:mrow></default:mfrac></default:math></foreign></tblock></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-13-4-c"><num>(c)</num><content><p><mod>in subsection (3), for “section 43(4B) of the 1988 Act (small businesses)” substitute <quotedText>“<ref href="#d25e442">paragraph 4</ref> of <ref href="#d25e211">Schedule 4ZA</ref> to the 1988 Act (small business rate relief)”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-13-4-d"><num>(d)</num><content><p>omit subsection (3A);</p></content></level><level class="para1" eId="schedule-paragraph-13-4-e"><num>(e)</num><content><p><mod>in subsection (3B), for “section 43(4I) of the 1988 Act (public lavatories) applies” substitute <quotedText>“any of paragraphs <ref href="#d25e570">6</ref> (heat networks rate relief), <ref href="#d25e622">7</ref> (public lavatories rate relief) or <ref href="#d25e631">8</ref> (rural rate relief) of <ref href="#d25e211">Schedule 4ZA</ref> to the 1988 Act apply”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-13-4-f"><num>(f)</num><content><p>omit subsections (4) and (5);</p></content></level><level class="para1" eId="schedule-paragraph-13-4-g"><num>(g)</num><content><p><mod>for subsection (6), for “section 45(4A) of” substitute <quotedText>“<ref href="#d25e1156">paragraph 1</ref><ref href="#d25e1204">(2)</ref> of <ref href="#d25e1142">Schedule 4ZB</ref> to”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-13-4-h"><num>(h)</num><content><p>omit subsection (6A);</p></content></level><level class="para1" eId="schedule-paragraph-13-4-i"><num>(i)</num><content><p><mod>in subsection (9) for “section 43(4B), (4F), (4I), (6) or (6B) or 45(4A) or (4D) of” substitute <quotedText>“paragraph <ref href="#d25e277">2</ref>, <ref href="#d25e442">4</ref>, <ref href="#d25e570">6</ref>, <ref href="#d25e622">7</ref> or <ref href="#d25e631">8</ref> of <ref href="#d25e211">Schedule 4ZA</ref> or <ref href="#d25e1156">paragraph 1</ref><ref href="#d25e1204">(2)</ref> of <ref href="#d25e1142">Schedule 4ZB</ref> to”</quotedText>.</mod></p></content></level></subparagraph><subparagraph eId="schedule-paragraph-13-5"><num>(5)</num><intro><p>In section 14 (chargeable amount: supplementary)—</p></intro><level class="para1" eId="schedule-paragraph-13-5-a"><num>(a)</num><content><p><mod>for subsection (5) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(5)</num><content><p>“<term refersTo="#term-e">E</term>” has the meaning it has for the purposes of <ref href="#d25e211">Schedule 4ZA</ref> to the 1988 Act.</p></content></subsection><subsection><num>(5A)</num><content><p>“<term refersTo="#term-n">N</term>” has the meaning it has for the purposes of <ref href="#d25e1142">Schedule 4ZB</ref> to the 1998 Act.</p></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-13-5-b"><num>(b)</num><content><p><mod>in subsection 9(b), for “an order under section 45(4A) of the 1988 Act is” substitute <quotedText>“regulations under <ref href="#d25e1156">paragraph 1</ref><ref href="#d25e1204">(2)</ref> of <ref href="#d25e1142">Schedule 4ZB</ref> to the 1988 Act are”</quotedText>.</mod></p></content></level></subparagraph></paragraph><paragraph eId="schedule-paragraph-14" class="schProv1"><num>14</num><subparagraph eId="schedule-paragraph-14-1"><num>(1)</num><content><p>The Local Government Act 2003 is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-14-2"><num>(2)</num><content><p><mod>In section 50 (approval by ballot of business improvement district proposals), in subsection (6), for the words from “that shown” to the end substitute <quotedText startQuote="&#x201C;">—</quotedText><quotedStructure endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(a)</num><content><p>in a case where the day of the ballot is a day on which <ref href="#d25e366">paragraph 3</ref> of <ref href="#d25e211">Schedule 4ZA</ref> to the Local Government Finance Act 1988 applies in relation to the hereditament, the rateable value shown for that day under section 42(4) of that Act as regards the hereditament minus G (within the meaning of that Schedule), or</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, the rateable value shown for that day under section 42(4) of that Act as regards the hereditament.</p></content></level></quotedStructure></mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-14-3"><num>(3)</num><content><p>Omit section 61 (small business relief).</p></content></subparagraph><subparagraph eId="schedule-paragraph-14-4"><num>(4)</num><content><p>In section 63 (rural settlement lists) omit subsection (2).</p></content></subparagraph><subparagraph eId="schedule-paragraph-14-5"><num>(5)</num><content><p>In section 64 (relief for registered community amateur sports clubs) omit subsection (1).</p></content></subparagraph></paragraph><paragraph eId="schedule-paragraph-15" class="schProv1"><num>15</num><content><p>In the Postal Services Act 2000, in Schedule 8 (amendment of enactments) omit paragraph 21 and the italic heading before it.</p></content></paragraph><paragraph eId="schedule-paragraph-16" class="schProv1"><num>16</num><content><p>In the Local Government and Rating Act 1997, in Schedule 1 (relief from non-domestic rates for general stores etc in rural settlements: England and Wales) omit paragraphs 2, 5 and 6.</p></content></paragraph><paragraph eId="schedule-paragraph-17" class="schProv1"><num>17</num><content><p><mod>In the National Heritage Act 1980, in Schedule 1 (the trustees of the National Heritage Memorial Fund), in paragraph 2 (status), for “Sections 43(6), 45A and 47 of” substitute <quotedText>“Section 47 of, and <ref href="#d25e277">paragraph 2</ref> of <ref href="#d25e211">Schedule 4ZA</ref>, <ref href="#d25e1274">paragraph 2</ref> of <ref href="#d25e1142">Schedule 4ZB</ref> and <ref href="#d25e1591">paragraph 2</ref> of <ref href="#d25e1525">Schedule 5A</ref> to,”</quotedText>.</mod></p></content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Repeals of spent and superseded Acts</heading><paragraph eId="schedule-paragraph-18" class="schProv1"><num>18</num><subparagraph eId="schedule-paragraph-18-1"><num>(1)</num><intro><p>The following Acts are repealed—</p></intro><level class="para1" eId="schedule-paragraph-18-1-a"><num>(a)</num><content><p>the Non-Domestic Rating (Public Lavatories) Act 2021;</p></content></level><level class="para1" eId="schedule-paragraph-18-1-b"><num>(b)</num><content><p>the Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018;</p></content></level><level class="para1" eId="schedule-paragraph-18-1-c"><num>(c)</num><content><p>the Rating (Empty Properties) Act 2007;</p></content></level><level class="para1" eId="schedule-paragraph-18-1-d"><num>(d)</num><content><p>the Rating (Former Agricultural Premises and Rural Shops) Act 2001.</p></content></level></subparagraph><subparagraph eId="schedule-paragraph-18-2"><num>(2)</num><content><p>The repeal of the Rating (Empty Properties) Act 2007 does not affect the amendments made by paragraph 4 of the Schedule to that Act.</p></content></subparagraph></paragraph></hcontainer></part><part eId="schedule-part-2"><num>PART 2</num><heading>Provision consequential on sections <ref href="#section-5">5</ref> and <ref href="#section-6">6</ref></heading><paragraph eId="schedule-paragraph-19" class="schProv1"><num>19</num><content><p>The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (<ref eId="c00003" href="http://www.legislation.gov.uk/id/uksi/2022/1403">S.I. 2022/1403</ref>) are amended as follows.</p></content></paragraph><paragraph eId="schedule-paragraph-20" class="schProv1"><num>20</num><intro><p>In regulation 3 (interpretation), in paragraph (1) omit the definitions of—</p></intro><level class="para1" eId="schedule-paragraph-20-a"><num>(a)</num><content><p>“early relevant year”;</p></content></level><level class="para1" eId="schedule-paragraph-20-b"><num>(b)</num><content><p>“final relevant year”.</p></content></level></paragraph><paragraph eId="schedule-paragraph-21" class="schProv1"><num>21</num><subparagraph eId="schedule-paragraph-21-1"><num>(1)</num><content><p>Regulation 4 (relevant period, relevant day and relevant year) is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-21-2"><num>(2)</num><content><p><mod>In paragraph (1), for “2028” substitute <quotedText>“2026”</quotedText>.</mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-21-3"><num>(3)</num><content><p><mod>In paragraph (3), for “, 2025 or 2027” substitute <quotedText>“or 2025”</quotedText>.</mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-21-4"><num>(4)</num><content><p>Omit paragraphs (4) and (5).</p></content></subparagraph></paragraph><paragraph eId="schedule-paragraph-22" class="schProv1"><num>22</num><content><p><mod>In regulation 6 (special authorities), in paragraph (1), for “an early” substitute <quotedText>“a”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-23" class="schProv1"><num>23</num><subparagraph eId="schedule-paragraph-23-1"><num>(1)</num><content><p>Regulation 7 (notional chargeable amount: early relevant years) is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-23-2"><num>(2)</num><content><p>In the heading, omit “: early relevant years”.</p></content></subparagraph><subparagraph eId="schedule-paragraph-23-3"><num>(3)</num><content><p><mod>In paragraph (1), for “an early” substitute <quotedText>“a”</quotedText>.</mod></p></content></subparagraph></paragraph><paragraph eId="schedule-paragraph-24" class="schProv1"><num>24</num><content><p><mod>In regulation 9 (base liability for early relevant years subsequent to 2023-24), in the heading, for “early relevant years subsequent to 2023-24” substitute <quotedText>“2024-25 and 2025-26”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-25" class="schProv1"><num>25</num><subparagraph eId="schedule-paragraph-25-1"><num>(1)</num><content><p>Regulation 10 (appropriate fraction) is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-25-2"><num>(2)</num><content><p><mod>In paragraph (1), for “an early” substitute <quotedText>“a”</quotedText>.</mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-25-3"><num>(3)</num><content><p>In paragraph (7), in sub-paragraph (b), in the opening words, omit “early”.</p></content></subparagraph></paragraph><paragraph eId="schedule-paragraph-26" class="schProv1"><num>26</num><content><p><mod>In regulation 11 (application of regulation 12), in paragraph (1), in the words before sub-paragraph (a), for “an early” substitute <quotedText>“a”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-27" class="schProv1"><num>27</num><content><p>In regulation 12 (rules for determining chargeable amount: early relevant years), in the heading, omit “: early relevant years”.</p></content></paragraph><paragraph eId="schedule-paragraph-28" class="schProv1"><num>28</num><content><p>Omit regulation 14 (application of regulation 15).</p></content></paragraph><paragraph eId="schedule-paragraph-29" class="schProv1"><num>29</num><content><p>Omit regulation 15 (rules for determining chargeable amounts: final relevant year).</p></content></paragraph><paragraph eId="schedule-paragraph-30" class="schProv1"><num>30</num><intro><p>In regulation 16 (change in rateable value on 1st April 2023), in paragraph (2)—</p></intro><level class="para1" eId="schedule-paragraph-30-a"><num>(a)</num><content><p><mod>for “: early relevant years),” substitute <quotedText>“) and”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-30-b"><num>(b)</num><content><p>omit “and 15 (rules for determining chargeable amount: final relevant year)”.</p></content></level></paragraph><paragraph eId="schedule-paragraph-31" class="schProv1"><num>31</num><subparagraph eId="schedule-paragraph-31-1"><num>(1)</num><content><p>The Schedule (splits and mergers) is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-31-2"><num>(2)</num><content><p>In paragraph 2 (rules for determination of chargeable amount for new hereditament: splits on 1st April 2023), in sub-paragraph (1), omit “early”.</p></content></subparagraph><subparagraph eId="schedule-paragraph-31-3"><num>(3)</num><content><p>In paragraph 3 (rules for determination of chargeable amount for new hereditament: mergers on 1st April 2023), in sub-paragraph (1) omit “early”.</p></content></subparagraph><subparagraph eId="schedule-paragraph-31-4"><num>(4)</num><intro><p>In paragraph 4 (rules for determining chargeable amount for new hereditament: splits after 1st April 2023 in an early relevant year)—</p></intro><level class="para1" eId="schedule-paragraph-31-4-a"><num>(a)</num><content><p>in the heading, omit “in an early relevant year”;</p></content></level><level class="para1" eId="schedule-paragraph-31-4-b"><num>(b)</num><intro><p>in sub-paragraph (1)—</p></intro><level class="para2" eId="schedule-paragraph-31-4-b-i"><num>(i)</num><content><p>in the words before paragraph (a), omit “early”;</p></content></level><level class="para2" eId="schedule-paragraph-31-4-b-ii"><num>(ii)</num><content><p>in paragraph (b), omit “and in an early relevant year”.</p></content></level></level></subparagraph><subparagraph eId="schedule-paragraph-31-5"><num>(5)</num><intro><p>In paragraph 5 (rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 in an early relevant year)—</p></intro><level class="para1" eId="schedule-paragraph-31-5-a"><num>(a)</num><content><p>in the heading, omit “in an early relevant year”;</p></content></level><level class="para1" eId="schedule-paragraph-31-5-b"><num>(b)</num><intro><p>in sub-paragraph (1)—</p></intro><level class="para2" eId="schedule-paragraph-31-5-b-i"><num>(i)</num><content><p>in the words before paragraph (a), omit “early”;</p></content></level><level class="para2" eId="schedule-paragraph-31-5-b-ii"><num>(ii)</num><content><p>in paragraph (b), omit “in an early relevant year”.</p></content></level></level></subparagraph><subparagraph eId="schedule-paragraph-31-6"><num>(6)</num><intro><p>In paragraph 6 (changes in the value of new hereditament: early relevant year of creation)—</p></intro><level class="para1" eId="schedule-paragraph-31-6-a"><num>(a)</num><content><p>in the heading, omit “early”;</p></content></level><level class="para1" eId="schedule-paragraph-31-6-b"><num>(b)</num><content><p><mod>in sub-paragraphs (1) and (3), for “an early” substitute <quotedText>“a”</quotedText>.</mod></p></content></level></subparagraph><subparagraph eId="schedule-paragraph-31-7"><num>(7)</num><intro><p>In paragraph 7 (notional chargeable amount for new hereditament: early relevant years)—</p></intro><level class="para1" eId="schedule-paragraph-31-7-a"><num>(a)</num><content><p>in the heading, omit “: early relevant years”;</p></content></level><level class="para1" eId="schedule-paragraph-31-7-b"><num>(b)</num><content><p><mod>in sub-paragraph (1) for “an early” substitute <quotedText>“a”</quotedText>.</mod></p></content></level></subparagraph><subparagraph eId="schedule-paragraph-31-8"><num>(8)</num><intro><p>In paragraph 8 (base liability for the early relevant year after the year in which the creation day falls)—</p></intro><level class="para1" eId="schedule-paragraph-31-8-a"><num>(a)</num><content><p>in the heading, omit “early”;</p></content></level><level class="para1" eId="schedule-paragraph-31-8-b"><num>(b)</num><content><p><mod>in sub-paragraph (1), for “an early” substitute <quotedText>“the”</quotedText>.</mod></p></content></level></subparagraph><subparagraph eId="schedule-paragraph-31-9"><num>(9)</num><intro><p>In paragraph 9 (base liability for subsequent early relevant years for new hereditament)—</p></intro><level class="para1" eId="schedule-paragraph-31-9-a"><num>(a)</num><content><p>in the heading, omit “early”;</p></content></level><level class="para1" eId="schedule-paragraph-31-9-b"><num>(b)</num><content><p>in sub-paragraph (1), omit “early”.</p></content></level></subparagraph><subparagraph eId="schedule-paragraph-31-10"><num>(10)</num><intro><p>In paragraph 10 (rateable value: hereditament split or merged after 1st April 2023), in sub-paragraph (2)—</p></intro><level class="para1" eId="schedule-paragraph-31-10-a"><num>(a)</num><content><p><mod>after paragraph (a) insert <quotedText>“and”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-31-10-b"><num>(b)</num><content><p>omit paragraph (c) and the “and” preceding it.</p></content></level></subparagraph></paragraph></part><part eId="schedule-part-3"><num>PART 3</num><heading>Provision consequential on section <ref href="#section-8">8</ref></heading><paragraph eId="schedule-paragraph-32" class="schProv1"><num>32</num><content><p>The Act is amended as follows.</p></content></paragraph><paragraph eId="schedule-paragraph-33" class="schProv1"><num>33</num><intro><p>In section 53 (contents of central lists)—</p></intro><level class="para1" eId="schedule-paragraph-33-a"><num>(a)</num><content><p><mod>in the heading, at the end insert <quotedText>“for Wales”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-33-b"><num>(b)</num><intro><p>in subsection (1)—</p></intro><level class="para2" eId="schedule-paragraph-33-b-i"><num>(i)</num><content><p><mod>for “Secretary of State” substitute <quotedText>“Welsh Ministers”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-33-b-ii"><num>(ii)</num><content><p><mod>after “hereditament” insert <quotedText>“in Wales”</quotedText>;</mod></p></content></level></level><level class="para1" eId="schedule-paragraph-33-c"><num>(c)</num><intro><p>in subsection (2)—</p></intro><level class="para2" eId="schedule-paragraph-33-c-i"><num>(i)</num><content><p><mod>after “list” insert <quotedText>“compiled for Wales”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-33-c-ii"><num>(ii)</num><content><p><mod>after “hereditament” insert <quotedText>“in Wales”</quotedText>;</mod></p></content></level></level><level class="para1" eId="schedule-paragraph-33-d"><num>(d)</num><intro><p>in subsection (5)—</p></intro><level class="para2" eId="schedule-paragraph-33-d-i"><num>(i)</num><content><p><mod>after “list” insert <quotedText>“compiled for Wales”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-33-d-ii"><num>(ii)</num><content><p><mod>for “Secretary of State” substitute <quotedText>“Welsh Ministers”</quotedText>.</mod></p></content></level></level></paragraph><paragraph eId="schedule-paragraph-34" class="schProv1"><num>34</num><content><p><mod>In section 54 (central rating: liability) before subsection (8) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(7A)</num><content><p>Where, in a central non-domestic rating list compiled for England, more than one description of relevant non-domestic hereditament is shown against the ratepayer’s name for a chargeable day the reference in subsection (2)(a) to finding the chargeable amount for each chargeable day is to be read as a reference to finding the chargeable amount for each chargeable day in respect of each description of hereditament shown against the ratepayer’s name for that day.</p></content></subsection></quotedStructure></mod></p></content></paragraph><paragraph eId="schedule-paragraph-35" class="schProv1"><num>35</num><content><p><mod>In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), after “section” insert <quotedText>“52A,”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-36" class="schProv1"><num>36</num><content><p><mod>In section 65A (Crown property), in subsection (7), for “power conferred by section” insert <quotedText>“powers conferred by sections 52A(4) or”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-37" class="schProv1"><num>37</num><intro><p>In section 67 (interpretation: other provisions)—</p></intro><level class="para1" eId="schedule-paragraph-37-a"><num>(a)</num><content><p><mod>after subsection (8) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(8A)</num><intro><p>In relation to England—</p></intro><level class="para1"><num>(a)</num><content><p>any reference to a hereditament required to be shown for a day in a central non-domestic rating list includes a reference to a hereditament which on that day falls within a description required to be shown for the day in the list, and</p></content></level><level class="para1"><num>(b)</num><intro><p>a hereditament is to be treated as shown in a central non-domestic rating list for a day if on that day—</p></intro><level class="para2"><num>(i)</num><content><p>it falls within a description of hereditament shown for the day in the list in relation to a person, and</p></content></level><level class="para2"><num>(ii)</num><content><p>it is occupied or (if unoccupied) owned by that person.</p></content></level></level></subsection><subsection><num>(8B)</num><content><p>In relation to England, a hereditament falls within a description or class on a particular day if (and only if) it falls within the description or class immediately before the day ends.</p></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-37-b"><num>(b)</num><content><p><mod>in subsection (9), at the beginning insert <quotedText>“In relation to Wales,”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-37-c"><num>(c)</num><content><p><mod>in subsection (12), after “non-domestic rate,” insert <quotedText>“or prevent a person or description of hereditament being shown in a list by virtue of a direction under section 52A,”</quotedText>.</mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-38" class="schProv1"><num>38</num><content><p><mod>In <ref href="#d25e1525">Schedule 5A </ref>(inserted by <ref href="#section-3">section 3</ref> of this Act), after <ref href="#d25e2249">paragraph 7</ref> insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph class="schProv1"><num>8</num><intro><p>Where, in a central non-domestic rating list compiled for England, more than one description of relevant non-domestic hereditament is shown against the ratepayer’s name for a chargeable day—</p></intro><level class="para1"><num>(a)</num><content><p>the reference in <ref href="#d25e1539">paragraph 1</ref> to the chargeable amount for a chargeable day is to be read as a reference to the chargeable amount for a chargeable day in respect of a description of hereditament shown against the ratepayer’s name for that day, and</p></content></level><level class="para1"><num>(b)</num><content><p><mod><ref href="#d25e2082">paragraph 6</ref> of this Schedule has effect as if for <ref href="#d25e2092">sub-paragraph (2)</ref> there were substituted—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(2)</num><intro><p>“A” is—</p></intro><level class="para1"><num>(a)</num><content><p>where the day concerned is a day to which <ref href="#d25e1785">paragraph 3</ref> applies, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament minus G;</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament.</p></content></level></subparagraph></quotedStructure></mod></p></content></level></paragraph></quotedStructure></mod></p></content></paragraph></part><part eId="schedule-part-4"><num>PART 4</num><heading>Provision consequential on <ref href="#section-12">sections 12</ref> and <ref href="#section-13">13</ref></heading><hcontainer name="crossheading" class="schGroup7"><heading>Consequential amendments of the Act</heading><paragraph eId="schedule-paragraph-39" class="schProv1"><num>39</num><intro><p>In section 143 of the Act (orders and regulations)—</p></intro><level class="para1" eId="schedule-paragraph-39-a"><num>(a)</num><content><p><mod>after subsection (9AZA) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(9AZB)</num><content><p>The power of the Commissioners for His Majesty’s Revenue and Customs to make regulations under <ref href="#d25e8338">paragraph 5FA</ref> of Schedule 9 is exercisable by statutory instrument, and no such regulations may be made by the Commissioners unless a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.</p></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-39-b"><num>(b)</num><intro><p>in subsection (9AA)—</p></intro><level class="para2" eId="schedule-paragraph-39-b-i"><num>(i)</num><content><p>for “an order under paragraph 5G” substitute “regulations under <ref href="#d25e8373">paragraph 5FB</ref>“;</p></content></level><level class="para2" eId="schedule-paragraph-39-b-ii"><num>(ii)</num><content><p><mod>for “order” in the second place it occurs substitute <quotedText>“regulations”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-39-b-iii"><num>(iii)</num><content><p><mod>for “it” substitute <quotedText>“the regulations”</quotedText>.</mod></p></content></level></level></paragraph><paragraph eId="schedule-paragraph-40" class="schProv1"><num>40</num><content><p>Schedule 9 to the Act (administration) is amended as follows.</p></content></paragraph><paragraph eId="schedule-paragraph-41" class="schProv1"><num>41</num><content><p><mod>Before paragraph 5, in the italic heading, at the end insert <quotedText>“<i>to be provided to valuation officer or billing authority: Wales</i>”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-42" class="schProv1"><num>42</num><content><p><mod>In paragraph 5, in sub-paragraph (1), in the words before paragraph (a), after “hereditament” insert <quotedText>“situated in Wales”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-43" class="schProv1"><num>43</num><content><p><mod>Before paragraph 5A insert the italic heading—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><heading ukl:Context="P1group">Information to be provided to valuation officer or billing authority: penalties: Wales</heading></quotedStructure><inline name="appendText">.</inline></mod></p></content></paragraph><paragraph eId="schedule-paragraph-44" class="schProv1"><num>44</num><content><p><mod>Before paragraph 5C insert the italic heading—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><heading ukl:Context="P1group">Appeals of decisions of valuation officer or billing authority: Wales</heading></quotedStructure><inline name="appendText">.</inline></mod></p></content></paragraph><paragraph eId="schedule-paragraph-45" class="schProv1"><num>45</num><content><p><mod>In paragraph 5C, for sub-paragraph (7) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(7)</num><content><p>In this paragraph “<term refersTo="#term-valuation-tribunal">valuation tribunal</term>” means a valuation tribunal established under paragraph 1 of Schedule 11.</p></content></subparagraph></quotedStructure></mod></p></content></paragraph><paragraph eId="schedule-paragraph-46" class="schProv1"><num>46</num><content><p><mod>After paragraph 5C insert —<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="crossheading" class="schGroup7"><heading>Supplementary</heading><paragraph eId="d25e8165" class="schProv1"><num>5CA</num><subparagraph><num>(1)</num><content><p>Subject to <ref href="#d25e8189">sub-paragraph (2)</ref>, any penalty imposed under <ref href="#d25e3428">paragraph 5ZA</ref><ref href="#d25e3432">(1)</ref>, <ref href="#d25e3447">(2)</ref> or <ref href="#d25e3554">(7)</ref> may be recovered by the officer of His Majesty’s Revenue and Customs concerned as a civil debt due to the officer.</p></content></subparagraph><subparagraph eId="d25e8189"><num>(2)</num><content><p>No claim to recover any such penalty may be made before the end of the period within which the penalty must be paid.</p></content></subparagraph></paragraph></hcontainer></quotedStructure></mod></p></content></paragraph><paragraph eId="schedule-paragraph-47" class="schProv1"><num>47</num><content><p><mod>After <ref href="#d25e8165">paragraph 5CA</ref> (inserted by <ref href="#schedule-paragraph-46">paragraph 46</ref>) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph class="schProv1"><num>5CB</num><subparagraph><num>(1)</num><content><p>Subject to <ref href="#d25e8237">sub-paragraph (2)</ref>, any penalty imposed under <ref href="#d25e3607">sub-paragraph (1)</ref> or <ref href="#d25e3630">(3)</ref> of <ref href="#d25e3603">paragraph 5ZC</ref> or <ref href="#d25e3961">sub-paragraph (3)</ref> of <ref href="#d25e3911">paragraph 5ZD</ref> may be recovered by the valuation officer concerned as a civil debt due to the officer.</p></content></subparagraph><subparagraph eId="d25e8237"><num>(2)</num><content><p>No claim to recover any such penalty may be made before the end of the period within which the penalty must be paid.</p></content></subparagraph></paragraph></quotedStructure></mod></p></content></paragraph><paragraph eId="schedule-paragraph-48" class="schProv1"><num>48</num><content><p><mod>In paragraph 5E, in sub-paragraph (1), for “paragraph” substitute <quotedText>“<ref href="#d25e3603">paragraphs 5ZC</ref>, <ref href="#d25e3911">5ZD</ref> or”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-49" class="schProv1"><num>49</num><intro><p>In paragraph 5F—</p></intro><level class="para1" eId="schedule-paragraph-49-a"><num>(a)</num><content><p><mod>before sub-paragraph (1) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>A1</num><content><p>The Secretary of State may by regulations make provision in relation to notices served under <ref href="#d25e3381">paragraphs 4M</ref> and <ref href="#d25e3603">5ZC</ref>.</p></content></subparagraph></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-49-b"><num>(b)</num><content><p><mod>in sub-paragraph (1), for the words from the beginning to “Wales,” substitute <quotedText>“The Welsh Ministers”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-49-c"><num>(c)</num><content><p><mod>after that sub-paragraph insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph eId="d25e8302"><num>(1A)</num><content><p>The Commissioners for His Majesty’s Revenue and Customs may by regulations make provision in relation to notices served under <ref href="#d25e3428">paragraph 5ZA</ref>.</p></content></subparagraph><subparagraph><num>(1B)</num><content><p>The Commissioners for His Majesty's Revenue and Customs must consult the Welsh Ministers before making regulations under <ref href="#d25e8302">sub-paragraph (1A)</ref> if and to the extent that the regulations make provision in relation to Wales.</p></content></subparagraph></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-49-d"><num>(d)</num><content><p><mod>in subsection (2), in paragraph (a), for “a valuation officer” substitute <quotedText>“an officer of His Majesty’s Revenue and Customs (including a valuation officer)”</quotedText>.</mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-50" class="schProv1"><num>50</num><content><p><mod>After paragraph 5F insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph eId="d25e8338" class="schProv1"><num>5FA</num><subparagraph eId="d25e8342"><num>(1)</num><content><p>The Commissioners for His Majesty’s Revenue and Customs may by regulations amend <ref href="#d25e3428">paragraph 5ZA</ref> to increase or decrease the amount of any penalty under that paragraph.</p></content></subparagraph><subparagraph><num>(2)</num><content><p>The Commissioners for His Majesty's Revenue and Customs must consult the Welsh Ministers before making regulations under <ref href="#d25e8342">sub-paragraph (1)</ref> if and to the extent that the regulations make provision in relation to Wales.</p></content></subparagraph></paragraph></quotedStructure></mod></p></content></paragraph><paragraph eId="schedule-paragraph-51" class="schProv1"><num>51</num><content><p><mod>After <ref href="#d25e8338">paragraph 5FA</ref> (inserted by <ref href="#schedule-paragraph-50">paragraph 50</ref>) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph eId="d25e8373" class="schProv1"><num>5FB</num><content><p>The Secretary of State may by regulations amend <ref href="#d25e3603">paragraph 5ZC</ref> or <ref href="#d25e3911">5ZD</ref> to increase or decrease the amount of any penalty under those paragraphs.</p></content></paragraph></quotedStructure></mod></p></content></paragraph><paragraph eId="schedule-paragraph-52" class="schProv1"><num>52</num><content><p><mod>In paragraph 5G, for the words from the beginning to “Wales,” substitute <quotedText>“The Welsh Ministers”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-53" class="schProv1"><num>53</num><intro><p>In paragraph 5H—</p></intro><level class="para1" eId="schedule-paragraph-53-a"><num>(a)</num><content><p><mod>for “a valuation officer” substitute <quotedText>“an officer of His Majesty’s Revenue and Customs (including a valuation officer)”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-53-b"><num>(b)</num><content><p><mod>for “5” substitute <quotedText>“<ref href="#d25e3381">4M</ref>, 5, <ref href="#d25e3428">5ZA</ref>, <ref href="#d25e3603">5ZC</ref>”</quotedText>.</mod></p></content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Consequential amendments of the Business Rate Supplements Act 2009</heading><paragraph eId="schedule-paragraph-54" class="schProv1"><num>54</num><intro><p>In Schedule 2 to the Business Rate Supplements Act 2009 (BRS-BID arrangements), in paragraph 8 (information), in sub-paragraph (2)—</p></intro><level class="para1" eId="schedule-paragraph-54-a"><num>(a)</num><content><p><mod>in paragraph (c), at the end insert <quotedText>“as they had effect before the coming into force of <ref href="#section-13">section 13</ref> of, and <ref href="#schedule-part-4">Part 4</ref> of <ref href="#schedule">the Schedule</ref> to, the Non-Domestic Rating Act 2023”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-54-b"><num>(b)</num><content><p><mod>in paragraph (d), at the end insert <quotedText startQuote="&#x201C;">that—</quotedText><quotedStructure endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><level class="para1"><num>(a)</num><content><p>had effect before the coming into force of <ref href="#section-13">section 13</ref> of, and <ref href="#schedule-part-4">Part 4</ref> of <ref href="#schedule">the Schedule</ref> to, the Non-Domestic Rating Act 2023 (whether or not the provision is still in force), or</p></content></level><level class="para1"><num>(b)</num><content><p>that could have been made before the coming into force of that section and Part of that Schedule.</p></content></level></quotedStructure></mod></p></content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Repeal of the Non-Domestic Rating (Preparation for Digital Services) Act 2019</heading><paragraph eId="schedule-paragraph-55" class="schProv1"><num>55</num><content><p>The Non-Domestic Rating (Preparation for Digital Services) Act 2019 is repealed.</p></content></paragraph></hcontainer></part><part eId="schedule-part-5"><num>PART 5</num><heading>Provision consequential on section <ref href="#section-15">15</ref></heading><paragraph eId="schedule-paragraph-56" class="schProv1"><num>56</num><content><p>In Schedule 7 to the Act, Part 1 (non-domestic rating multipliers) is amended in accordance with paragraphs <ref href="#schedule-paragraph-57">57</ref> to <ref href="#schedule-paragraph-66">66</ref>.</p></content></paragraph><paragraph eId="schedule-paragraph-57" class="schProv1"><num>57</num><content><p><mod>In the heading to that Part, at the end insert <quotedText>“: Wales”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-58" class="schProv1"><num>58</num><subparagraph eId="schedule-paragraph-58-1"><num>(1)</num><content><p>In paragraph 1 (introduction), sub-paragraph (1) is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-58-2"><num>(2)</num><content><p><mod>After “has effect to determine” insert <quotedText>“, in relation to Wales,”</quotedText>.</mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-58-3"><num>(3)</num><content><p>Omit “and, in relation to England, the small business non-domestic rating multiplier”.</p></content></subparagraph></paragraph><paragraph eId="schedule-paragraph-59" class="schProv1"><num>59</num><content><p>Omit paragraph 2 (general provisions).</p></content></paragraph><paragraph eId="schedule-paragraph-60" class="schProv1"><num>60</num><content><p>Omit paragraphs 3 and 3A (non-domestic rating multipliers in relation to England: non-revaluation years).</p></content></paragraph><paragraph eId="schedule-paragraph-61" class="schProv1"><num>61</num><content><p>In paragraph 3B (non-domestic rating multiplier in relation to Wales: non-revaluation years), in sub-paragraph (1) omit “In relation to Wales,”.</p></content></paragraph><paragraph eId="schedule-paragraph-62" class="schProv1"><num>62</num><content><p>Omit paragraphs 4 and 4A (non-domestic rating multipliers in relation to England: revaluation years).</p></content></paragraph><paragraph eId="schedule-paragraph-63" class="schProv1"><num>63</num><content><p>In paragraph 4B (non-domestic rating multiplier in relation to Wales: revaluation years) omit “In relation to Wales,”.</p></content></paragraph><paragraph eId="schedule-paragraph-64" class="schProv1"><num>64</num><subparagraph eId="schedule-paragraph-64-1"><num>(1)</num><content><p>Paragraph 5 (interpretation) is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-64-2"><num>(2)</num><content><p><mod>In sub-paragraph (1), for “3 to 4B” substitute <quotedText>“3B and 4B”</quotedText>.</mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-64-3"><num>(3)</num><content><p>Omit sub-paragraph (2).</p></content></subparagraph><subparagraph eId="schedule-paragraph-64-4"><num>(4)</num><content><p>In sub-paragraph (2A) omit “In relation to Wales,”.</p></content></subparagraph><subparagraph eId="schedule-paragraph-64-5"><num>(5)</num><content><p>Omit sub-paragraphs (3) to (5).</p></content></subparagraph><subparagraph eId="schedule-paragraph-64-6"><num>(6)</num><content><p><mod>For sub-paragraph (5A) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph eId="d25e8620"><num>(5A)</num><content><p>B is the consumer prices index for September of the financial year preceding the year concerned.</p></content></subparagraph><subparagraph eId="d25e8626"><num>(5AA)</num><content><p>C is the consumer prices index for September of the financial year which precedes that preceding the year concerned.</p></content></subparagraph></quotedStructure></mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-64-7"><num>(7)</num><content><p>In sub-paragraph (6), in the words before paragraph (a) omit “the Secretary of State’s or, as the case may be,”.</p></content></subparagraph><subparagraph eId="schedule-paragraph-64-8"><num>(8)</num><content><p>In sub-paragraph (7), in the words before paragraph (a) omit “the Secretary of State’s or, as the case may be,”.</p></content></subparagraph><subparagraph eId="schedule-paragraph-64-9"><num>(9)</num><content><p>Omit sub-paragraphs (8) and (9).</p></content></subparagraph><subparagraph eId="schedule-paragraph-64-10"><num>(10)</num><content><p><mod>In sub-paragraph (9A), for “(5A) and (5B)” substitute <quotedText>“<ref href="#d25e8620">(5A)</ref> to (5B)”</quotedText>;</mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-64-11"><num>(11)</num><content><p>In sub-paragraph (10) omit “to the Secretary of State on such date as he determines or, as the case may be,”.</p></content></subparagraph><subparagraph eId="schedule-paragraph-64-12"><num>(12)</num><content><p>Omit sub-paragraph (10A) (inserted by <ref href="#section-15">section 15</ref><ref href="#section-15-3">(3)</ref><ref href="#section-15-3-b">(b)</ref> of this Act).</p></content></subparagraph><subparagraph eId="schedule-paragraph-64-13"><num>(13)</num><content><p>Omit sub-paragraphs (12) and (13).</p></content></subparagraph><subparagraph eId="schedule-paragraph-64-14"><num>(14)</num><content><p><mod>In sub-paragraph (13A), in the words before paragraph (a), after “(5A),” insert <quotedText>“<ref href="#d25e8626">(5AA)</ref>,”</quotedText>.</mod></p></content></subparagraph></paragraph><paragraph eId="schedule-paragraph-65" class="schProv1"><num>65</num><subparagraph eId="schedule-paragraph-65-1"><num>(1)</num><content><p>Paragraph 6 (supplementary) is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-65-2"><num>(2)</num><content><p>Omit sub-paragraph (1).</p></content></subparagraph><subparagraph eId="schedule-paragraph-65-3"><num>(3)</num><content><p>In paragraph (1A) omit “In relation to Wales,”.</p></content></subparagraph><subparagraph eId="schedule-paragraph-65-4"><num>(4)</num><content><p>Omit sub-paragraph (2).</p></content></subparagraph><subparagraph eId="schedule-paragraph-65-5"><num>(5)</num><content><p>Omit sub-paragraphs (4) and (4A).</p></content></subparagraph><subparagraph eId="schedule-paragraph-65-6"><num>(6)</num><content><p>Omit sub-paragraph (5).</p></content></subparagraph></paragraph><paragraph eId="schedule-paragraph-66" class="schProv1"><num>66</num><content><p>Omit paragraphs 7 and 8 (special provision for 1990-95).</p></content></paragraph><paragraph eId="schedule-paragraph-67" class="schProv1"><num>67</num><subparagraph eId="schedule-paragraph-67-1"><num>(1)</num><content><p>In Schedule 7 to the Act, Part 2 (special authority’s multipliers) is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-67-2"><num>(2)</num><intro><p>In paragraph 9 (non-domestic rating multiplier), in sub-paragraph (4), in the definition of “A”—</p></intro><level class="para1" eId="schedule-paragraph-67-2-a"><num>(a)</num><content><p>omit “so far as relating to England”;</p></content></level><level class="para1" eId="schedule-paragraph-67-2-b"><num>(b)</num><content><p><mod>for “Part 1” substitute <quotedText>“<ref href="#d25e4974">Part A1</ref>”</quotedText>.</mod></p></content></level></subparagraph><subparagraph eId="schedule-paragraph-67-3"><num>(3)</num><intro><p>In paragraph 9A (small business non-domestic rating multiplier)—</p></intro><level class="para1" eId="schedule-paragraph-67-3-a"><num>(a)</num><content><p><mod>in sub-paragraph (2)(b), for “Part 1” substitute <quotedText>“<ref href="#d25e4974">Part A1</ref>”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-67-3-b"><num>(b)</num><content><p>in sub-paragraph (2)(c) omit “, so far as relating to England,”.</p></content></level></subparagraph></paragraph><paragraph eId="schedule-paragraph-68" class="schProv1"><num>68</num><intro><p>In section 140(2) of the Act (separate administration in England and Wales)—</p></intro><level class="para1" eId="schedule-paragraph-68-a"><num>(a)</num><content><p>omit the “, and” at the end of paragraph (a);</p></content></level><level class="para1" eId="schedule-paragraph-68-b"><num>(b)</num><content><p>omit paragraph (b).</p></content></level></paragraph><paragraph eId="schedule-paragraph-69" class="schProv1"><num>69</num><content><p><mod>In section 143 of the Act (orders and regulations), for subsection (9) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(9)</num><content><p>The powers to make regulations under paragraph <ref href="#d25e5347">A10</ref><ref href="#d25e5369">(4)</ref><ref href="#d25e5381">(b)</ref> or 5(13A) of Schedule 7 are exercisable as mentioned in that Schedule.</p></content></subsection></quotedStructure></mod></p></content></paragraph></part></hcontainer></hcontainer>
<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" name="schedules" eId="schedules"><hcontainer name="schedule" eId="schedule"><num>SCHEDULE<authorialNote class="referenceNote"><p><ref href="#section-17">Section 17</ref></p></authorialNote></num><heading>Consequential provision</heading><part eId="schedule-part-1"><num>PART 1</num><heading>Provision consequential on sections <ref href="#section-1">1</ref> to <ref href="#section-3">3</ref></heading><hcontainer name="crossheading" class="schGroup7" eId="d25e6049"><heading>Consequential amendments of the Act</heading><paragraph eId="schedule-paragraph-1" class="schProv1"><num>1</num><content><p>The Act is amended as follows.</p></content></paragraph></hcontainer><paragraph eId="schedule-paragraph-2" class="schProv1"><num>2</num><intro><p>In section 44A (partly occupied hereditaments)—</p></intro><level class="para1" eId="schedule-paragraph-2-a"><num>(a)</num><intro><p>in subsection (1)—</p></intro><level class="para2" eId="schedule-paragraph-2-a-i"><num>(i)</num><content><p><mod>after “to apportion” insert <quotedText>“both”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-2-a-ii"><num>(ii)</num><content><p><mod>after “rateable value of the hereditament” insert <quotedText>“, and (where relevant) G as regards the hereditament,”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-2-a-iii"><num>(iii)</num><content><p><mod>after “the apportionment” insert <quotedText>“, or apportionments,”</quotedText>;</mod></p></content></level></level><level class="para1" eId="schedule-paragraph-2-b"><num>(b)</num><content><p><mod>after subsection (2) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(2A)</num><content><p>The reference in subsection (1) to G as regards the hereditament is a reference to G calculated in accordance with <ref href="#d25e218">Schedule 4ZA</ref> as regards the hereditament for the day on which the authority makes its requirement.</p></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-2-c"><num>(c)</num><content><p><mod>in subsection (5), after paragraph (d) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(e)</num><content><p><ref href="#d25e373">paragraph 3</ref> of <ref href="#d25e218">Schedule 4ZA</ref> beginning, or ceasing, to apply in relation to the hereditament.</p></content></level></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-2-d"><num>(d)</num><content><p><mod>in subsection (6)(b), in sub-paragraph (ii), for “section 45A” substitute <quotedText>“<ref href="#d25e1282">paragraph 2</ref> of <ref href="#d25e1150">Schedule 4ZB</ref>”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-2-e"><num>(e)</num><content><p><mod>for subsection (7) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(7)</num><content><p><mod>In relation to any day for which an apportionment is applicable, <ref href="#d25e218">Schedule 4ZA</ref> has effect as regards the hereditament as if for <ref href="#d25e877">paragraph 10</ref><ref href="#d25e887">(2)</ref> there were substituted—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph eId="d25e6174"><num>(2)</num><intro><p>“A” is—</p></intro><level class="para1"><num>(a)</num><content><p>where the day concerned is a day to which <ref href="#d25e373">paragraph 3</ref> applies, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament minus such part of G (if any) as is so assigned;</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament.</p></content></level></subparagraph><subparagraph><num>(2A)</num><content><p>In <ref href="#d25e6174">sub-paragraph (2)</ref>, a “<term refersTo="#term-relevant-apportionment">relevant apportionment</term>” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.</p></content></subparagraph></quotedStructure></mod></p></content></subparagraph></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-2-f"><num>(f)</num><intro><p>in subsection (8)—</p></intro><level class="para2" eId="schedule-paragraph-2-f-i"><num>(i)</num><content><p><mod>in paragraph (b), in sub-paragraph (ii), for “section 45A” substitute <quotedText>“<ref href="#d25e1282">paragraph 2</ref> of <ref href="#d25e1150">Schedule 4ZB</ref>”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-2-f-ii"><num>(ii)</num><content><p><mod>in paragraph (c), for “an order under section 45(4A) is” substitute <quotedText>“regulations under <ref href="#d25e1164">paragraph 1</ref><ref href="#d25e1212">(2) </ref>of <ref href="#d25e1150">Schedule 4ZB</ref> are”</quotedText>;</mod></p></content></level></level><level class="para1" eId="schedule-paragraph-2-g"><num>(g)</num><content><p><mod>for subsection (9) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(9)</num><content><p><mod>In relation to any day for which an apportionment is applicable, <ref href="#d25e218">Schedule 4ZA</ref> has effect as regards the hereditament as if for <ref href="#d25e877">paragraph 10</ref><ref href="#d25e887">(2)</ref> there were substituted—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(2)</num><content><p>“A” is the sum of the occupied amount and the unoccupied amount.</p></content></subparagraph><subparagraph eId="d25e6275"><num>(2A)</num><intro><p>The occupied amount is—</p></intro><level class="para1"><num>(a)</num><content><p>where the day concerned is a day to which <ref href="#d25e373">paragraph 3</ref> applies, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament minus such part of G (if any) as is so assigned;</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament.</p></content></level></subparagraph><subparagraph eId="d25e6296"><num>(2B)</num><intro><p>The unoccupied amount is—</p></intro><level class="para1"><num>(a)</num><content><p>where the occupied amount is determined in accordance with sub-paragraph (2A)(a), such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the unoccupied part of the hereditament minus such part of G as is so assigned, or</p></content></level><level class="para1"><num>(b)</num><content><p>where the occupied amount is determined in accordance with sub-paragraph (2A)(b), such part of the rateable value as is assigned by a relevant apportionment to the unoccupied part of the hereditament,</p></content></level><wrapUp><p>divided by the number prescribed by regulations under <ref href="#d25e1327">paragraph 3</ref><ref href="#d25e1456">(9)</ref> of <ref href="#d25e1150">Schedule 4ZB</ref> (for the purposes of <ref href="#d25e1164">paragraph 1</ref><ref href="#d25e1212">(2) </ref>of that Schedule) as it has effect in relation to the hereditament.</p></wrapUp></subparagraph><subparagraph><num>(2C)</num><content><p>In <ref href="#d25e6275">sub-paragraphs (2A)</ref> and <ref href="#d25e6296">(2B)</ref>, a “<term refersTo="#term-relevant-apportionment">relevant apportionment</term>” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.</p></content></subparagraph></quotedStructure></mod></p></content></subsection></quotedStructure></mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-3" class="schProv1"><num>3</num><intro><p>In section 47 (discretionary relief)—</p></intro><level class="para1" eId="schedule-paragraph-3-a"><num>(a)</num><intro><p>in subsection (1)(b)—</p></intro><level class="para2" eId="schedule-paragraph-3-a-i"><num>(i)</num><content><p>omit “sections 43(4) to (6B) and 44 above, sections 45(4) to (4D) and 46 above,”;</p></content></level><level class="para2" eId="schedule-paragraph-3-a-ii"><num>(ii)</num><content><p><mod>for “Schedule 7A” substitute <quotedText>“Schedule <ref href="#d25e218">4ZA</ref>, <ref href="#d25e1150">4ZB</ref> or 7A”</quotedText>;</mod></p></content></level></level><level class="para1" eId="schedule-paragraph-3-b"><num>(b)</num><content><p><mod>in subsection (5A), for “none of section 43(6) above, section 43(6B) above and subsection (5B) below applies” substitute <quotedText>“neither paragraph <ref href="#d25e284">2</ref> of <ref href="#d25e218">Schedule 4ZA</ref> nor subsection (5B) of this section apply”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-3-c"><num>(c)</num><content><p><mod>in subsection (10) for “section 45A” substitute <quotedText>“<ref href="#d25e1282">paragraph 2</ref> of <ref href="#d25e1150">Schedule 4ZB</ref>”</quotedText>.</mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-4" class="schProv1"><num>4</num><intro><p>In section 57A (transitional provision for 2005 onwards: England)—</p></intro><level class="para1" eId="schedule-paragraph-4-a"><num>(a)</num><content><p><mod>in subsection (2)(a) for “, 45A, 54 or 54ZA” substitute <quotedText>“or 54”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-4-b"><num>(b)</num><content><p><mod>for subsection (3) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(3)</num><content><p>The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule <ref href="#d25e218">4ZA</ref>, <ref href="#d25e1150">4ZB</ref> or <ref href="#d25e1534">5A</ref> (as the case may be).</p></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-4-c"><num>(c)</num><content><p><mod>in subsection (7), for “whose rateable value exceeds” to the end substitute <quotedText>“as regards which A exceeds, and those as regards which A does not exceed”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-4-d"><num>(d)</num><content><p><mod>after that subsection insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(7A)</num><intro><p>For the purposes of subsection (7)—</p></intro><level class="para1"><num>(a)</num><content><p>“<term refersTo="#term-a">A</term>” has the meaning it has in Schedule <ref href="#d25e218">4ZA</ref> or <ref href="#d25e1150">4ZB</ref> (as the case may be);</p></content></level><level class="para1"><num>(b)</num><content><p>a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.</p></content></level></subsection></quotedStructure></mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-5" class="schProv1"><num>5</num><intro><p>In section 58 (special provision for 1995 onwards)—</p></intro><level class="para1" eId="schedule-paragraph-5-a"><num>(a)</num><content><p><mod>in subsection (2)(a), for “, 45A, 54 or 54ZA” substitute <quotedText>“or 54”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-5-b"><num>(b)</num><content><p><mod>for subsection (3) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(3)</num><content><p>The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule <ref href="#d25e218">4ZA</ref>, <ref href="#d25e1150">4ZB</ref> or <ref href="#d25e1534">5A</ref> (as the case may be).</p></content></subsection></quotedStructure></mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-6" class="schProv1"><num>6</num><content><p><mod>In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), for “, 54 or 54ZA” substitute <quotedText>“or 54”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-7" class="schProv1"><num>7</num><intro><p>In section 67 (interpretation: other provisions)—</p></intro><level class="para1" eId="schedule-paragraph-7-a"><num>(a)</num><content><p><mod>after subsection (1) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(1A)</num><content><p>Unless the context otherwise requires, references to ratepayers are to ratepayers within the meaning of section 43, 45 or 54 (as the case may be).</p></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-7-b"><num>(b)</num><content><p><mod>for subsection (7) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(7)</num><content><p>Any paragraph of <ref href="#d25e218">Schedule 4ZA</ref>, <ref href="#d25e1150">4ZB</ref> or <ref href="#d25e1534">5A</ref> applies on a particular day if (and only if) it applies immediately before the day ends.</p></content></subsection></quotedStructure></mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-8" class="schProv1"><num>8</num><intro><p>In section 143 (orders and regulations)—</p></intro><level class="para1" eId="schedule-paragraph-8-a"><num>(a)</num><content><p><mod>in subsection (3), for “(3ZA)” substitute <quotedText>“(3C)”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-8-b"><num>(b)</num><content><p>omit subsections (3ZA) to (3B);</p></content></level><level class="para1" eId="schedule-paragraph-8-c"><num>(c)</num><content><p><mod>before subsection (8) insert— <quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(7A)</num><intro><p>The power to make regulations under <ref href="#d25e373">paragraph 3</ref><ref href="#d25e410">(3)</ref> or <ref href="#d25e577">6</ref><ref href="#d25e614">(3)</ref> of <ref href="#d25e218">Schedule 4ZA</ref> is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made—</p></intro><level class="para1"><num>(a)</num><content><p>in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;</p></content></level><level class="para1"><num>(b)</num><content><p>in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.</p></content></level></subsection><subsection><num>(7B)</num><content><p>The power to make regulations under paragraph <ref href="#d25e638">8</ref><ref href="#d25e642">(1)</ref><ref href="#d25e666">(d)</ref><ref href="#d25e678">(ii)</ref> or <ref href="#d25e877">10</ref><ref href="#d25e977">(9)</ref> of <ref href="#d25e218">Schedule 4ZA</ref> is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.</p></content></subsection><subsection><num>(7C)</num><intro><p>The power to make regulations under paragraph <ref href="#d25e1164">1</ref><ref href="#d25e1212">(2)</ref> or <ref href="#d25e1327">3</ref><ref href="#d25e1456">(9)</ref> of <ref href="#d25e1150">Schedule 4ZB</ref> is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made—</p></intro><level class="para1"><num>(a)</num><content><p>in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;</p></content></level><level class="para1"><num>(b)</num><content><p>in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.</p></content></level></subsection><subsection><num>(7D)</num><content><p>The power to make regulations under <ref href="#d25e1327">paragraph 3</ref><ref href="#d25e1385">(6) </ref>of <ref href="#d25e1150">Schedule 4ZB</ref> is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.</p></content></subsection><subsection><num>(7E)</num><intro><p>The power to make regulations under <ref href="#d25e1794">paragraph 3</ref><ref href="#d25e1865">(4)</ref> of <ref href="#d25e1534">Schedule 5A </ref>is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made—</p></intro><level class="para1"><num>(a)</num><content><p>in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;</p></content></level><level class="para1"><num>(b)</num><content><p>in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.</p></content></level></subsection><subsection><num>(7F)</num><content><p>The power to make regulations under paragraph <ref href="#d25e2091">6</ref><ref href="#d25e2158">(8)</ref> of <ref href="#d25e1534">Schedule 5A </ref>is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.</p></content></subsection></quotedStructure></mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-9" class="schProv1"><num>9</num><intro><p>In Schedule 7 (multipliers)—</p></intro><level class="para1" eId="schedule-paragraph-9-a"><num>(a)</num><content><p><mod>in paragraph 3A(2)(a)(ii), for “section 43(4A) to (4D) above” substitute <quotedText>“<ref href="#d25e449">paragraph 4</ref> of <ref href="#d25e218">Schedule 4ZA</ref>”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-9-b"><num>(b)</num><content><p><mod>in paragraph 4A(2)(a)(ii), for “section 43(4A) to (4D) above” substitute <quotedText>“<ref href="#d25e449">paragraph 4</ref> of <ref href="#d25e218">Schedule 4ZA</ref>”</quotedText>.</mod></p></content></level></paragraph><hcontainer name="crossheading" class="schGroup7" eId="d25e6789"><heading>Consequential amendments of other Acts</heading><paragraph eId="schedule-paragraph-10" class="schProv1"><num>10</num><content><p>In the Localism Act 2011 omit section 70 (small business relief).</p></content></paragraph></hcontainer><paragraph eId="schedule-paragraph-11" class="schProv1"><num>11</num><content><p>In the Postal Services Act 2011, in Schedule 12 (minor and consequential amendments) omit paragraph 131 and the italic heading before it.</p></content></paragraph><paragraph eId="schedule-paragraph-12" class="schProv1"><num>12</num><content><p>In the Corporation Tax Act 2010, in Schedule 1 (minor and consequential amendments) omit paragraph 207.</p></content></paragraph><paragraph eId="schedule-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-paragraph-13-1"><num>(1)</num><content><p>The Business Rate Supplements Act 2009 is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-13-2"><num>(2)</num><content><p><mod>In section 11 (liability of non-domestic ratepayers), in subsection (3)(a), for “section 45A of that Act (empty properties: zero rating for charities and amateur sports clubs)” substitute <quotedText>“<ref href="#d25e1282">paragraph 2</ref> of <ref href="#d25e1150">Schedule 4ZB</ref> to that Act (empty properties: charitable rate relief)”</quotedText>.</mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-13-3"><num>(3)</num><intro><p>In section 12 (rateable value condition)—</p></intro><level class="para1" eId="schedule-paragraph-13-3-a"><num>(a)</num><content><p><mod>in subsection (5), after “apportionment” in both places it occurs substitute <quotedText>“or apportionments”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-13-3-b"><num>(b)</num><content><p><mod>for subsection (9) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(9)</num><intro><p>The rateable value of a hereditament on a day is—</p></intro><level class="para1"><num>(a)</num><content><p>in a case where the day on which <ref href="#d25e373">paragraph 3</ref> of <ref href="#d25e218">Schedule 4ZA</ref> to the Local Government Finance Act 1988 applies in relation to the hereditament, the rateable value of the hereditament shown for that day in the local non-domestic rating list maintained for the billing authority in whose area the hereditament is situated minus G (within the meaning of that Schedule), or</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, the rateable value of the hereditament shown for that day in the local non-domestic rating list maintained for the billing authority in whose area the hereditament is situated.</p></content></level></subsection></quotedStructure></mod></p></content></level></subparagraph><subparagraph eId="schedule-paragraph-13-4"><num>(4)</num><intro><p>In section 13 (chargeable amount)—</p></intro><level class="para1" eId="schedule-paragraph-13-4-a"><num>(a)</num><content><p><mod>in subsection (2), for “(3)” substitute <quotedText>“(2A)”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-13-4-b"><num>(b)</num><content><p><mod>after subsection (2) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(2A)</num><content><p>If <ref href="#d25e284">paragraph 2</ref> of <ref href="#d25e218">Schedule 4ZA</ref> to the 1988 Act (charitable rate relief) applies, the amount is calculated by using the formula—</p><tblock class="formula"><foreign><default:math xmlns="http://www.w3.org/1998/Math/MathML" overflow="scroll" alttext="A multiplied by B over C multiplied by 5" display="inline" altimg="http://www.legislation.gov.uk/ukpga/2023/53/images/ukpga_20230053_en_020"><default:mfrac denomalign="center" linethickness="1" numalign="center"><default:mrow><default:mi mathvariant="normal">A</default:mi><default:mo>×</default:mo><default:mi mathvariant="normal">B</default:mi></default:mrow><default:mrow><default:mi mathvariant="normal">C</default:mi><default:mo>×</default:mo><default:mn>5</default:mn></default:mrow></default:mfrac></default:math></foreign></tblock></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-13-4-c"><num>(c)</num><content><p><mod>in subsection (3), for “section 43(4B) of the 1988 Act (small businesses)” substitute <quotedText>“<ref href="#d25e449">paragraph 4</ref> of <ref href="#d25e218">Schedule 4ZA</ref> to the 1988 Act (small business rate relief)”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-13-4-d"><num>(d)</num><content><p>omit subsection (3A);</p></content></level><level class="para1" eId="schedule-paragraph-13-4-e"><num>(e)</num><content><p><mod>in subsection (3B), for “section 43(4I) of the 1988 Act (public lavatories) applies” substitute <quotedText>“any of paragraphs <ref href="#d25e577">6</ref> (heat networks rate relief), <ref href="#d25e629">7</ref> (public lavatories rate relief) or <ref href="#d25e638">8</ref> (rural rate relief) of <ref href="#d25e218">Schedule 4ZA</ref> to the 1988 Act apply”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-13-4-f"><num>(f)</num><content><p>omit subsections (4) and (5);</p></content></level><level class="para1" eId="schedule-paragraph-13-4-g"><num>(g)</num><content><p><mod>for subsection (6), for “section 45(4A) of” substitute <quotedText>“<ref href="#d25e1164">paragraph 1</ref><ref href="#d25e1212">(2)</ref> of <ref href="#d25e1150">Schedule 4ZB</ref> to”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-13-4-h"><num>(h)</num><content><p>omit subsection (6A);</p></content></level><level class="para1" eId="schedule-paragraph-13-4-i"><num>(i)</num><content><p><mod>in subsection (9) for “section 43(4B), (4F), (4I), (6) or (6B) or 45(4A) or (4D) of” substitute <quotedText>“paragraph <ref href="#d25e284">2</ref>, <ref href="#d25e449">4</ref>, <ref href="#d25e577">6</ref>, <ref href="#d25e629">7</ref> or <ref href="#d25e638">8</ref> of <ref href="#d25e218">Schedule 4ZA</ref> or <ref href="#d25e1164">paragraph 1</ref><ref href="#d25e1212">(2)</ref> of <ref href="#d25e1150">Schedule 4ZB</ref> to”</quotedText>.</mod></p></content></level></subparagraph><subparagraph eId="schedule-paragraph-13-5"><num>(5)</num><intro><p>In section 14 (chargeable amount: supplementary)—</p></intro><level class="para1" eId="schedule-paragraph-13-5-a"><num>(a)</num><content><p><mod>for subsection (5) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(5)</num><content><p>“<term refersTo="#term-e">E</term>” has the meaning it has for the purposes of <ref href="#d25e218">Schedule 4ZA</ref> to the 1988 Act.</p></content></subsection><subsection><num>(5A)</num><content><p>“<term refersTo="#term-n">N</term>” has the meaning it has for the purposes of <ref href="#d25e1150">Schedule 4ZB</ref> to the 1998 Act.</p></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-13-5-b"><num>(b)</num><content><p><mod>in subsection 9(b), for “an order under section 45(4A) of the 1988 Act is” substitute <quotedText>“regulations under <ref href="#d25e1164">paragraph 1</ref><ref href="#d25e1212">(2)</ref> of <ref href="#d25e1150">Schedule 4ZB</ref> to the 1988 Act are”</quotedText>.</mod></p></content></level></subparagraph></paragraph><paragraph eId="schedule-paragraph-14" class="schProv1"><num>14</num><subparagraph eId="schedule-paragraph-14-1"><num>(1)</num><content><p>The Local Government Act 2003 is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-14-2"><num>(2)</num><content><p><mod>In section 50 (approval by ballot of business improvement district proposals), in subsection (6), for the words from “that shown” to the end substitute <quotedText startQuote="&#x201C;">—</quotedText><quotedStructure endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(a)</num><content><p>in a case where the day of the ballot is a day on which <ref href="#d25e373">paragraph 3</ref> of <ref href="#d25e218">Schedule 4ZA</ref> to the Local Government Finance Act 1988 applies in relation to the hereditament, the rateable value shown for that day under section 42(4) of that Act as regards the hereditament minus G (within the meaning of that Schedule), or</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, the rateable value shown for that day under section 42(4) of that Act as regards the hereditament.</p></content></level></quotedStructure></mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-14-3"><num>(3)</num><content><p>Omit section 61 (small business relief).</p></content></subparagraph><subparagraph eId="schedule-paragraph-14-4"><num>(4)</num><content><p>In section 63 (rural settlement lists) omit subsection (2).</p></content></subparagraph><subparagraph eId="schedule-paragraph-14-5"><num>(5)</num><content><p>In section 64 (relief for registered community amateur sports clubs) omit subsection (1).</p></content></subparagraph></paragraph><paragraph eId="schedule-paragraph-15" class="schProv1"><num>15</num><content><p>In the Postal Services Act 2000, in Schedule 8 (amendment of enactments) omit paragraph 21 and the italic heading before it.</p></content></paragraph><paragraph eId="schedule-paragraph-16" class="schProv1"><num>16</num><content><p>In the Local Government and Rating Act 1997, in Schedule 1 (relief from non-domestic rates for general stores etc in rural settlements: England and Wales) omit paragraphs 2, 5 and 6.</p></content></paragraph><paragraph eId="schedule-paragraph-17" class="schProv1"><num>17</num><content><p><mod>In the National Heritage Act 1980, in Schedule 1 (the trustees of the National Heritage Memorial Fund), in paragraph 2 (status), for “Sections 43(6), 45A and 47 of” substitute <quotedText>“Section 47 of, and <ref href="#d25e284">paragraph 2</ref> of <ref href="#d25e218">Schedule 4ZA</ref>, <ref href="#d25e1282">paragraph 2</ref> of <ref href="#d25e1150">Schedule 4ZB</ref> and <ref href="#d25e1600">paragraph 2</ref> of <ref href="#d25e1534">Schedule 5A</ref> to,”</quotedText>.</mod></p></content></paragraph><hcontainer name="crossheading" class="schGroup7" eId="d25e7200"><heading>Repeals of spent and superseded Acts</heading><paragraph eId="schedule-paragraph-18" class="schProv1"><num>18</num><subparagraph eId="schedule-paragraph-18-1"><num>(1)</num><intro><p>The following Acts are repealed—</p></intro><level class="para1" eId="schedule-paragraph-18-1-a"><num>(a)</num><content><p>the Non-Domestic Rating (Public Lavatories) Act 2021;</p></content></level><level class="para1" eId="schedule-paragraph-18-1-b"><num>(b)</num><content><p>the Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018;</p></content></level><level class="para1" eId="schedule-paragraph-18-1-c"><num>(c)</num><content><p>the Rating (Empty Properties) Act 2007;</p></content></level><level class="para1" eId="schedule-paragraph-18-1-d"><num>(d)</num><content><p>the Rating (Former Agricultural Premises and Rural Shops) Act 2001.</p></content></level></subparagraph><subparagraph eId="schedule-paragraph-18-2"><num>(2)</num><content><p>The repeal of the Rating (Empty Properties) Act 2007 does not affect the amendments made by paragraph 4 of the Schedule to that Act.</p></content></subparagraph></paragraph></hcontainer></part><part eId="schedule-part-2"><num>PART 2</num><heading>Provision consequential on sections <ref href="#section-5">5</ref> and <ref href="#section-6">6</ref></heading><paragraph eId="schedule-paragraph-19" class="schProv1"><num>19</num><content><p>The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (<ref eId="c00003" href="http://www.legislation.gov.uk/id/uksi/2022/1403">S.I. 2022/1403</ref>) are amended as follows.</p></content></paragraph><paragraph eId="schedule-paragraph-20" class="schProv1"><num>20</num><intro><p>In regulation 3 (interpretation), in paragraph (1) omit the definitions of—</p></intro><level class="para1" eId="schedule-paragraph-20-a"><num>(a)</num><content><p>“early relevant year”;</p></content></level><level class="para1" eId="schedule-paragraph-20-b"><num>(b)</num><content><p>“final relevant year”.</p></content></level></paragraph><paragraph eId="schedule-paragraph-21" class="schProv1"><num>21</num><subparagraph eId="schedule-paragraph-21-1"><num>(1)</num><content><p>Regulation 4 (relevant period, relevant day and relevant year) is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-21-2"><num>(2)</num><content><p><mod>In paragraph (1), for “2028” substitute <quotedText>“2026”</quotedText>.</mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-21-3"><num>(3)</num><content><p><mod>In paragraph (3), for “, 2025 or 2027” substitute <quotedText>“or 2025”</quotedText>.</mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-21-4"><num>(4)</num><content><p>Omit paragraphs (4) and (5).</p></content></subparagraph></paragraph><paragraph eId="schedule-paragraph-22" class="schProv1"><num>22</num><content><p><mod>In regulation 6 (special authorities), in paragraph (1), for “an early” substitute <quotedText>“a”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-23" class="schProv1"><num>23</num><subparagraph eId="schedule-paragraph-23-1"><num>(1)</num><content><p>Regulation 7 (notional chargeable amount: early relevant years) is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-23-2"><num>(2)</num><content><p>In the heading, omit “: early relevant years”.</p></content></subparagraph><subparagraph eId="schedule-paragraph-23-3"><num>(3)</num><content><p><mod>In paragraph (1), for “an early” substitute <quotedText>“a”</quotedText>.</mod></p></content></subparagraph></paragraph><paragraph eId="schedule-paragraph-24" class="schProv1"><num>24</num><content><p><mod>In regulation 9 (base liability for early relevant years subsequent to 2023-24), in the heading, for “early relevant years subsequent to 2023-24” substitute <quotedText>“2024-25 and 2025-26”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-25" class="schProv1"><num>25</num><subparagraph eId="schedule-paragraph-25-1"><num>(1)</num><content><p>Regulation 10 (appropriate fraction) is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-25-2"><num>(2)</num><content><p><mod>In paragraph (1), for “an early” substitute <quotedText>“a”</quotedText>.</mod></p></content></subparagraph><subparagraph eId="schedule-paragraph-25-3"><num>(3)</num><content><p>In paragraph (7), in sub-paragraph (b), in the opening words, omit “early”.</p></content></subparagraph></paragraph><paragraph eId="schedule-paragraph-26" class="schProv1"><num>26</num><content><p><mod>In regulation 11 (application of regulation 12), in paragraph (1), in the words before sub-paragraph (a), for “an early” substitute <quotedText>“a”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-27" class="schProv1"><num>27</num><content><p>In regulation 12 (rules for determining chargeable amount: early relevant years), in the heading, omit “: early relevant years”.</p></content></paragraph><paragraph eId="schedule-paragraph-28" class="schProv1"><num>28</num><content><p>Omit regulation 14 (application of regulation 15).</p></content></paragraph><paragraph eId="schedule-paragraph-29" class="schProv1"><num>29</num><content><p>Omit regulation 15 (rules for determining chargeable amounts: final relevant year).</p></content></paragraph><paragraph eId="schedule-paragraph-30" class="schProv1"><num>30</num><intro><p>In regulation 16 (change in rateable value on 1st April 2023), in paragraph (2)—</p></intro><level class="para1" eId="schedule-paragraph-30-a"><num>(a)</num><content><p><mod>for “: early relevant years),” substitute <quotedText>“) and”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-30-b"><num>(b)</num><content><p>omit “and 15 (rules for determining chargeable amount: final relevant year)”.</p></content></level></paragraph><paragraph eId="schedule-paragraph-31" class="schProv1"><num>31</num><subparagraph eId="schedule-paragraph-31-1"><num>(1)</num><content><p>The Schedule (splits and mergers) is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-31-2"><num>(2)</num><content><p>In paragraph 2 (rules for determination of chargeable amount for new hereditament: splits on 1st April 2023), in sub-paragraph (1), omit “early”.</p></content></subparagraph><subparagraph eId="schedule-paragraph-31-3"><num>(3)</num><content><p>In paragraph 3 (rules for determination of chargeable amount for new hereditament: mergers on 1st April 2023), in sub-paragraph (1) omit “early”.</p></content></subparagraph><subparagraph eId="schedule-paragraph-31-4"><num>(4)</num><intro><p>In paragraph 4 (rules for determining chargeable amount for new hereditament: splits after 1st April 2023 in an early relevant year)—</p></intro><level class="para1" eId="schedule-paragraph-31-4-a"><num>(a)</num><content><p>in the heading, omit “in an early relevant year”;</p></content></level><level class="para1" eId="schedule-paragraph-31-4-b"><num>(b)</num><intro><p>in sub-paragraph (1)—</p></intro><level class="para2" eId="schedule-paragraph-31-4-b-i"><num>(i)</num><content><p>in the words before paragraph (a), omit “early”;</p></content></level><level class="para2" eId="schedule-paragraph-31-4-b-ii"><num>(ii)</num><content><p>in paragraph (b), omit “and in an early relevant year”.</p></content></level></level></subparagraph><subparagraph eId="schedule-paragraph-31-5"><num>(5)</num><intro><p>In paragraph 5 (rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 in an early relevant year)—</p></intro><level class="para1" eId="schedule-paragraph-31-5-a"><num>(a)</num><content><p>in the heading, omit “in an early relevant year”;</p></content></level><level class="para1" eId="schedule-paragraph-31-5-b"><num>(b)</num><intro><p>in sub-paragraph (1)—</p></intro><level class="para2" eId="schedule-paragraph-31-5-b-i"><num>(i)</num><content><p>in the words before paragraph (a), omit “early”;</p></content></level><level class="para2" eId="schedule-paragraph-31-5-b-ii"><num>(ii)</num><content><p>in paragraph (b), omit “in an early relevant year”.</p></content></level></level></subparagraph><subparagraph eId="schedule-paragraph-31-6"><num>(6)</num><intro><p>In paragraph 6 (changes in the value of new hereditament: early relevant year of creation)—</p></intro><level class="para1" eId="schedule-paragraph-31-6-a"><num>(a)</num><content><p>in the heading, omit “early”;</p></content></level><level class="para1" eId="schedule-paragraph-31-6-b"><num>(b)</num><content><p><mod>in sub-paragraphs (1) and (3), for “an early” substitute <quotedText>“a”</quotedText>.</mod></p></content></level></subparagraph><subparagraph eId="schedule-paragraph-31-7"><num>(7)</num><intro><p>In paragraph 7 (notional chargeable amount for new hereditament: early relevant years)—</p></intro><level class="para1" eId="schedule-paragraph-31-7-a"><num>(a)</num><content><p>in the heading, omit “: early relevant years”;</p></content></level><level class="para1" eId="schedule-paragraph-31-7-b"><num>(b)</num><content><p><mod>in sub-paragraph (1) for “an early” substitute <quotedText>“a”</quotedText>.</mod></p></content></level></subparagraph><subparagraph eId="schedule-paragraph-31-8"><num>(8)</num><intro><p>In paragraph 8 (base liability for the early relevant year after the year in which the creation day falls)—</p></intro><level class="para1" eId="schedule-paragraph-31-8-a"><num>(a)</num><content><p>in the heading, omit “early”;</p></content></level><level class="para1" eId="schedule-paragraph-31-8-b"><num>(b)</num><content><p><mod>in sub-paragraph (1), for “an early” substitute <quotedText>“the”</quotedText>.</mod></p></content></level></subparagraph><subparagraph eId="schedule-paragraph-31-9"><num>(9)</num><intro><p>In paragraph 9 (base liability for subsequent early relevant years for new hereditament)—</p></intro><level class="para1" eId="schedule-paragraph-31-9-a"><num>(a)</num><content><p>in the heading, omit “early”;</p></content></level><level class="para1" eId="schedule-paragraph-31-9-b"><num>(b)</num><content><p>in sub-paragraph (1), omit “early”.</p></content></level></subparagraph><subparagraph eId="schedule-paragraph-31-10"><num>(10)</num><intro><p>In paragraph 10 (rateable value: hereditament split or merged after 1st April 2023), in sub-paragraph (2)—</p></intro><level class="para1" eId="schedule-paragraph-31-10-a"><num>(a)</num><content><p><mod>after paragraph (a) insert <quotedText>“and”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-31-10-b"><num>(b)</num><content><p>omit paragraph (c) and the “and” preceding it.</p></content></level></subparagraph></paragraph></part><part eId="schedule-part-3"><num>PART 3</num><heading>Provision consequential on section <ref href="#section-8">8</ref></heading><paragraph eId="schedule-paragraph-32" class="schProv1"><num>32</num><content><p>The Act is amended as follows.</p></content></paragraph><paragraph eId="schedule-paragraph-33" class="schProv1"><num>33</num><intro><p>In section 53 (contents of central lists)—</p></intro><level class="para1" eId="schedule-paragraph-33-a"><num>(a)</num><content><p><mod>in the heading, at the end insert <quotedText>“for Wales”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-33-b"><num>(b)</num><intro><p>in subsection (1)—</p></intro><level class="para2" eId="schedule-paragraph-33-b-i"><num>(i)</num><content><p><mod>for “Secretary of State” substitute <quotedText>“Welsh Ministers”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-33-b-ii"><num>(ii)</num><content><p><mod>after “hereditament” insert <quotedText>“in Wales”</quotedText>;</mod></p></content></level></level><level class="para1" eId="schedule-paragraph-33-c"><num>(c)</num><intro><p>in subsection (2)—</p></intro><level class="para2" eId="schedule-paragraph-33-c-i"><num>(i)</num><content><p><mod>after “list” insert <quotedText>“compiled for Wales”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-33-c-ii"><num>(ii)</num><content><p><mod>after “hereditament” insert <quotedText>“in Wales”</quotedText>;</mod></p></content></level></level><level class="para1" eId="schedule-paragraph-33-d"><num>(d)</num><intro><p>in subsection (5)—</p></intro><level class="para2" eId="schedule-paragraph-33-d-i"><num>(i)</num><content><p><mod>after “list” insert <quotedText>“compiled for Wales”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-33-d-ii"><num>(ii)</num><content><p><mod>for “Secretary of State” substitute <quotedText>“Welsh Ministers”</quotedText>.</mod></p></content></level></level></paragraph><paragraph eId="schedule-paragraph-34" class="schProv1"><num>34</num><content><p><mod>In section 54 (central rating: liability) before subsection (8) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(7A)</num><content><p>Where, in a central non-domestic rating list compiled for England, more than one description of relevant non-domestic hereditament is shown against the ratepayer’s name for a chargeable day the reference in subsection (2)(a) to finding the chargeable amount for each chargeable day is to be read as a reference to finding the chargeable amount for each chargeable day in respect of each description of hereditament shown against the ratepayer’s name for that day.</p></content></subsection></quotedStructure></mod></p></content></paragraph><paragraph eId="schedule-paragraph-35" class="schProv1"><num>35</num><content><p><mod>In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), after “section” insert <quotedText>“52A,”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-36" class="schProv1"><num>36</num><content><p><mod>In section 65A (Crown property), in subsection (7), for “power conferred by section” insert <quotedText>“powers conferred by sections 52A(4) or”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-37" class="schProv1"><num>37</num><intro><p>In section 67 (interpretation: other provisions)—</p></intro><level class="para1" eId="schedule-paragraph-37-a"><num>(a)</num><content><p><mod>after subsection (8) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(8A)</num><intro><p>In relation to England—</p></intro><level class="para1"><num>(a)</num><content><p>any reference to a hereditament required to be shown for a day in a central non-domestic rating list includes a reference to a hereditament which on that day falls within a description required to be shown for the day in the list, and</p></content></level><level class="para1"><num>(b)</num><intro><p>a hereditament is to be treated as shown in a central non-domestic rating list for a day if on that day—</p></intro><level class="para2"><num>(i)</num><content><p>it falls within a description of hereditament shown for the day in the list in relation to a person, and</p></content></level><level class="para2"><num>(ii)</num><content><p>it is occupied or (if unoccupied) owned by that person.</p></content></level></level></subsection><subsection><num>(8B)</num><content><p>In relation to England, a hereditament falls within a description or class on a particular day if (and only if) it falls within the description or class immediately before the day ends.</p></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-37-b"><num>(b)</num><content><p><mod>in subsection (9), at the beginning insert <quotedText>“In relation to Wales,”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-37-c"><num>(c)</num><content><p><mod>in subsection (12), after “non-domestic rate,” insert <quotedText>“or prevent a person or description of hereditament being shown in a list by virtue of a direction under section 52A,”</quotedText>.</mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-38" class="schProv1"><num>38</num><content><p><mod>In <ref href="#d25e1534">Schedule 5A </ref>(inserted by <ref href="#section-3">section 3</ref> of this Act), after <ref href="#d25e2258">paragraph 7</ref> insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph class="schProv1"><num>8</num><intro><p>Where, in a central non-domestic rating list compiled for England, more than one description of relevant non-domestic hereditament is shown against the ratepayer’s name for a chargeable day—</p></intro><level class="para1"><num>(a)</num><content><p>the reference in <ref href="#d25e1548">paragraph 1</ref> to the chargeable amount for a chargeable day is to be read as a reference to the chargeable amount for a chargeable day in respect of a description of hereditament shown against the ratepayer’s name for that day, and</p></content></level><level class="para1"><num>(b)</num><content><p><mod><ref href="#d25e2091">paragraph 6</ref> of this Schedule has effect as if for <ref href="#d25e2101">sub-paragraph (2)</ref> there were substituted—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(2)</num><intro><p>“A” is—</p></intro><level class="para1"><num>(a)</num><content><p>where the day concerned is a day to which <ref href="#d25e1794">paragraph 3</ref> applies, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament minus G;</p></content></level><level class="para1"><num>(b)</num><content><p>in any other case, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament.</p></content></level></subparagraph></quotedStructure></mod></p></content></level></paragraph></quotedStructure></mod></p></content></paragraph></part><part eId="schedule-part-4"><num>PART 4</num><heading>Provision consequential on <ref href="#section-12">sections 12</ref> and <ref href="#section-13">13</ref></heading><hcontainer name="crossheading" class="schGroup7" eId="d25e7910"><heading>Consequential amendments of the Act</heading><paragraph eId="schedule-paragraph-39" class="schProv1"><num>39</num><intro><p>In section 143 of the Act (orders and regulations)—</p></intro><level class="para1" eId="schedule-paragraph-39-a"><num>(a)</num><content><p><mod>after subsection (9AZA) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(9AZB)</num><content><p>The power of the Commissioners for His Majesty’s Revenue and Customs to make regulations under <ref href="#d25e8232">paragraph 5FA</ref> of Schedule 9 is exercisable by statutory instrument, and no such regulations may be made by the Commissioners unless a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.</p></content></subsection></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-39-b"><num>(b)</num><intro><p>in subsection (9AA)—</p></intro><level class="para2" eId="schedule-paragraph-39-b-i"><num>(i)</num><content><p>for “an order under paragraph 5G” substitute “regulations under <ref href="#d25e8268">paragraph 5FB</ref>“;</p></content></level><level class="para2" eId="schedule-paragraph-39-b-ii"><num>(ii)</num><content><p><mod>for “order” in the second place it occurs substitute <quotedText>“regulations”</quotedText>;</mod></p></content></level><level class="para2" eId="schedule-paragraph-39-b-iii"><num>(iii)</num><content><p><mod>for “it” substitute <quotedText>“the regulations”</quotedText>.</mod></p></content></level></level></paragraph><paragraph eId="schedule-paragraph-40" class="schProv1"><num>40</num><content><p>Schedule 9 to the Act (administration) is amended as follows.</p></content></paragraph><paragraph eId="schedule-paragraph-41" class="schProv1"><num>41</num><content><p><mod>Before paragraph 5, in the italic heading, at the end insert <quotedText>“<i>to be provided to valuation officer or billing authority: Wales</i>”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-42" class="schProv1"><num>42</num><content><p><mod>In paragraph 5, in sub-paragraph (1), in the words before paragraph (a), after “hereditament” insert <quotedText>“situated in Wales”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-43" class="schProv1"><num>43</num><content><p><mod>Before paragraph 5A insert the italic heading—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><heading ukl:Context="P1group">Information to be provided to valuation officer or billing authority: penalties: Wales</heading></quotedStructure><inline name="appendText">.</inline></mod></p></content></paragraph><paragraph eId="schedule-paragraph-44" class="schProv1"><num>44</num><content><p><mod>Before paragraph 5C insert the italic heading—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><heading ukl:Context="P1group">Appeals of decisions of valuation officer or billing authority: Wales</heading></quotedStructure><inline name="appendText">.</inline></mod></p></content></paragraph><paragraph eId="schedule-paragraph-45" class="schProv1"><num>45</num><content><p><mod>In paragraph 5C, for sub-paragraph (7) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(7)</num><content><p>In this paragraph “<term refersTo="#term-valuation-tribunal">valuation tribunal</term>” means a valuation tribunal established under paragraph 1 of Schedule 11.</p></content></subparagraph></quotedStructure></mod></p></content></paragraph><paragraph eId="schedule-paragraph-46" class="schProv1"><num>46</num><content><p><mod>After paragraph 5C insert —<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="crossheading" class="schGroup7"><heading>Supplementary</heading><paragraph eId="d25e8055" class="schProv1"><num>5CA</num><subparagraph><num>(1)</num><content><p>Subject to <ref href="#d25e8079">sub-paragraph (2)</ref>, any penalty imposed under <ref href="#d25e3445">paragraph 5ZA</ref><ref href="#d25e3449">(1)</ref>, <ref href="#d25e3464">(2)</ref> or <ref href="#d25e3571">(7)</ref> may be recovered by the officer of His Majesty’s Revenue and Customs concerned as a civil debt due to the officer.</p></content></subparagraph><subparagraph eId="d25e8079"><num>(2)</num><content><p>No claim to recover any such penalty may be made before the end of the period within which the penalty must be paid.</p></content></subparagraph></paragraph></hcontainer></quotedStructure></mod></p></content></paragraph><paragraph eId="schedule-paragraph-47" class="schProv1"><num>47</num><content><p><mod>After <ref href="#d25e8055">paragraph 5CA</ref> (inserted by <ref href="#schedule-paragraph-46">paragraph 46</ref>) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph class="schProv1"><num>5CB</num><subparagraph><num>(1)</num><content><p>Subject to <ref href="#d25e8128">sub-paragraph (2)</ref>, any penalty imposed under <ref href="#d25e3624">sub-paragraph (1)</ref> or <ref href="#d25e3647">(3)</ref> of <ref href="#d25e3620">paragraph 5ZC</ref> or <ref href="#d25e3978">sub-paragraph (3)</ref> of <ref href="#d25e3928">paragraph 5ZD</ref> may be recovered by the valuation officer concerned as a civil debt due to the officer.</p></content></subparagraph><subparagraph eId="d25e8128"><num>(2)</num><content><p>No claim to recover any such penalty may be made before the end of the period within which the penalty must be paid.</p></content></subparagraph></paragraph></quotedStructure></mod></p></content></paragraph><paragraph eId="schedule-paragraph-48" class="schProv1"><num>48</num><content><p><mod>In paragraph 5E, in sub-paragraph (1), for “paragraph” substitute <quotedText>“<ref href="#d25e3620">paragraphs 5ZC</ref>, <ref href="#d25e3928">5ZD</ref> or”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-49" class="schProv1"><num>49</num><intro><p>In paragraph 5F—</p></intro><level class="para1" eId="schedule-paragraph-49-a"><num>(a)</num><content><p><mod>before sub-paragraph (1) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>A1</num><content><p>The Secretary of State may by regulations make provision in relation to notices served under <ref href="#d25e3398">paragraphs 4M</ref> and <ref href="#d25e3620">5ZC</ref>.</p></content></subparagraph></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-49-b"><num>(b)</num><content><p><mod>in sub-paragraph (1), for the words from the beginning to “Wales,” substitute <quotedText>“The Welsh Ministers”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-49-c"><num>(c)</num><content><p><mod>after that sub-paragraph insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph eId="d25e8195"><num>(1A)</num><content><p>The Commissioners for His Majesty’s Revenue and Customs may by regulations make provision in relation to notices served under <ref href="#d25e3445">paragraph 5ZA</ref>.</p></content></subparagraph><subparagraph><num>(1B)</num><content><p>The Commissioners for His Majesty's Revenue and Customs must consult the Welsh Ministers before making regulations under <ref href="#d25e8195">sub-paragraph (1A)</ref> if and to the extent that the regulations make provision in relation to Wales.</p></content></subparagraph></quotedStructure><inline name="appendText">;</inline></mod></p></content></level><level class="para1" eId="schedule-paragraph-49-d"><num>(d)</num><content><p><mod>in subsection (2), in paragraph (a), for “a valuation officer” substitute <quotedText>“an officer of His Majesty’s Revenue and Customs (including a valuation officer)”</quotedText>.</mod></p></content></level></paragraph><paragraph eId="schedule-paragraph-50" class="schProv1"><num>50</num><content><p><mod>After paragraph 5F insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph eId="d25e8232" class="schProv1"><num>5FA</num><subparagraph eId="d25e8236"><num>(1)</num><content><p>The Commissioners for His Majesty’s Revenue and Customs may by regulations amend <ref href="#d25e3445">paragraph 5ZA</ref> to increase or decrease the amount of any penalty under that paragraph.</p></content></subparagraph><subparagraph><num>(2)</num><content><p>The Commissioners for His Majesty's Revenue and Customs must consult the Welsh Ministers before making regulations under <ref href="#d25e8236">sub-paragraph (1)</ref> if and to the extent that the regulations make provision in relation to Wales.</p></content></subparagraph></paragraph></quotedStructure></mod></p></content></paragraph><paragraph eId="schedule-paragraph-51" class="schProv1"><num>51</num><content><p><mod>After <ref href="#d25e8232">paragraph 5FA</ref> (inserted by <ref href="#schedule-paragraph-50">paragraph 50</ref>) insert—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph eId="d25e8268" class="schProv1"><num>5FB</num><content><p>The Secretary of State may by regulations amend <ref href="#d25e3620">paragraph 5ZC</ref> or <ref href="#d25e3928">5ZD</ref> to increase or decrease the amount of any penalty under those paragraphs.</p></content></paragraph></quotedStructure></mod></p></content></paragraph><paragraph eId="schedule-paragraph-52" class="schProv1"><num>52</num><content><p><mod>In paragraph 5G, for the words from the beginning to “Wales,” substitute <quotedText>“The Welsh Ministers”</quotedText>.</mod></p></content></paragraph><paragraph eId="schedule-paragraph-53" class="schProv1"><num>53</num><intro><p>In paragraph 5H—</p></intro><level class="para1" eId="schedule-paragraph-53-a"><num>(a)</num><content><p><mod>for “a valuation officer” substitute <quotedText>“an officer of His Majesty’s Revenue and Customs (including a valuation officer)”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-53-b"><num>(b)</num><content><p><mod>for “5” substitute <quotedText>“<ref href="#d25e3398">4M</ref>, 5, <ref href="#d25e3445">5ZA</ref>, <ref href="#d25e3620">5ZC</ref>”</quotedText>.</mod></p></content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7" eId="d25e8324"><heading>Consequential amendments of the Business Rate Supplements Act 2009</heading><paragraph eId="schedule-paragraph-54" class="schProv1"><num>54</num><intro><p>In Schedule 2 to the Business Rate Supplements Act 2009 (BRS-BID arrangements), in paragraph 8 (information), in sub-paragraph (2)—</p></intro><level class="para1" eId="schedule-paragraph-54-a"><num>(a)</num><content><p><mod>in paragraph (c), at the end insert <quotedText>“as they had effect before the coming into force of <ref href="#section-13">section 13</ref> of, and <ref href="#schedule-part-4">Part 4</ref> of <ref href="#schedule">the Schedule</ref> to, the Non-Domestic Rating Act 2023”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-54-b"><num>(b)</num><content><p><mod>in paragraph (d), at the end insert <quotedText startQuote="&#x201C;">that—</quotedText><quotedStructure endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><level class="para1"><num>(a)</num><content><p>had effect before the coming into force of <ref href="#section-13">section 13</ref> of, and <ref href="#schedule-part-4">Part 4</ref> of <ref href="#schedule">the Schedule</ref> to, the Non-Domestic Rating Act 2023 (whether or not the provision is still in force), or</p></content></level><level class="para1"><num>(b)</num><content><p>that could have been made before the coming into force of that section and Part of that Schedule.</p></content></level></quotedStructure></mod></p></content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7" eId="d25e8382"><heading>Repeal of the Non-Domestic Rating (Preparation for Digital Services) Act 2019</heading><paragraph eId="schedule-paragraph-55" class="schProv1"><num>55</num><content><p>The Non-Domestic Rating (Preparation for Digital Services) Act 2019 is repealed.</p></content></paragraph></hcontainer></part><part eId="schedule-part-5"><num>PART 5</num><heading>Provision consequential on section 15</heading><paragraph eId="schedule-paragraph-56" class="schProv1"><num><noteRef href="#key-45c9d65101b5bbae3b077eb2d35f0b16" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>56</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></paragraph><paragraph eId="schedule-paragraph-57" class="schProv1"><num><noteRef href="#key-45c9d65101b5bbae3b077eb2d35f0b16" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>57</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></paragraph><paragraph eId="schedule-paragraph-58" class="schProv1"><num><noteRef href="#key-45c9d65101b5bbae3b077eb2d35f0b16" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>58</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></paragraph><paragraph eId="schedule-paragraph-59" class="schProv1"><num><noteRef href="#key-45c9d65101b5bbae3b077eb2d35f0b16" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>59</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></paragraph><paragraph eId="schedule-paragraph-60" class="schProv1"><num><noteRef href="#key-45c9d65101b5bbae3b077eb2d35f0b16" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>60</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></paragraph><paragraph eId="schedule-paragraph-61" class="schProv1"><num><noteRef href="#key-45c9d65101b5bbae3b077eb2d35f0b16" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>61</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></paragraph><paragraph eId="schedule-paragraph-62" class="schProv1"><num><noteRef href="#key-45c9d65101b5bbae3b077eb2d35f0b16" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>62</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></paragraph><paragraph eId="schedule-paragraph-63" class="schProv1"><num><noteRef href="#key-45c9d65101b5bbae3b077eb2d35f0b16" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>63</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></paragraph><paragraph eId="schedule-paragraph-64" class="schProv1"><num><noteRef href="#key-45c9d65101b5bbae3b077eb2d35f0b16" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>64</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></paragraph><paragraph eId="schedule-paragraph-65" class="schProv1"><num><noteRef href="#key-45c9d65101b5bbae3b077eb2d35f0b16" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>65</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></paragraph><paragraph eId="schedule-paragraph-66" class="schProv1"><num><noteRef href="#key-45c9d65101b5bbae3b077eb2d35f0b16" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>66</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></paragraph><paragraph eId="schedule-paragraph-67" class="schProv1"><num>67</num><subparagraph eId="schedule-paragraph-67-1"><num>(1)</num><content><p>In Schedule 7 to the Act, Part 2 (special authority’s multipliers) is amended as follows.</p></content></subparagraph><subparagraph eId="schedule-paragraph-67-2"><num>(2)</num><intro><p>In paragraph 9 (non-domestic rating multiplier), in sub-paragraph (4), in the definition of “A”—</p></intro><level class="para1" eId="schedule-paragraph-67-2-a"><num>(a)</num><content><p>omit “so far as relating to England”;</p></content></level><level class="para1" eId="schedule-paragraph-67-2-b"><num>(b)</num><content><p><mod>for “Part 1” substitute <quotedText>“Part A1”</quotedText>.</mod></p></content></level></subparagraph><subparagraph eId="schedule-paragraph-67-3"><num>(3)</num><intro><p>In paragraph 9A (small business non-domestic rating multiplier)—</p></intro><level class="para1" eId="schedule-paragraph-67-3-a"><num>(a)</num><content><p><mod>in sub-paragraph (2)(b), for “Part 1” substitute <quotedText>“Part A1”</quotedText>;</mod></p></content></level><level class="para1" eId="schedule-paragraph-67-3-b"><num>(b)</num><content><p>in sub-paragraph (2)(c) omit “, so far as relating to England,”.</p></content></level></subparagraph></paragraph><paragraph eId="schedule-paragraph-68" class="schProv1"><num>68</num><intro><p>In section 140(2) of the Act (separate administration in England and Wales)—</p></intro><level class="para1" eId="schedule-paragraph-68-a"><num>(a)</num><content><p>omit the “, and” at the end of paragraph (a);</p></content></level><level class="para1" eId="schedule-paragraph-68-b"><num>(b)</num><content><p>omit paragraph (b).</p></content></level></paragraph><paragraph eId="schedule-paragraph-69" class="schProv1"><num>69</num><content><p><mod>In section 143 of the Act (orders and regulations), for subsection (9) substitute—<quotedStructure startQuote="&#x201C;" endQuote="&#x201D;" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(9)</num><content><p>The powers to make regulations under paragraph A10(4)(b) or 5(13A) of Schedule 7 are exercisable as mentioned in that Schedule.</p></content></subsection></quotedStructure></mod></p></content></paragraph></part></hcontainer></hcontainer>