The Non-Domestic Rating (Improvement Relief) (England) Regulations 2023
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Change 1
6 Calculation of the amount of G
(1) The amount of G prescribed for the purposes of paragraph 10(7) of Schedule 4ZA and paragraph 6(6) of Schedule 5A to the Act in relation to each chargeable day within the qualifying period is the amount certified by the appropriate valuation officer under regulation 5(1). (2) Where more than one set of qualifying improvement works has been completed in relation to a hereditament and where paragraph (3) applies, G is the sum of the amounts certified in relation to each set of works. (3) This paragraph applies where the chargeable day falls within the qualifying period in relation to each set of works.
6 Calculation of the amount of G
(1) The amount of G prescribed for the purposes of paragraph 10(7) of Schedule 4ZA and paragraph 6(6) of Schedule 5A to the Act in relation to each chargeable day within the qualifying period is the amount certified by the appropriate valuation officer under regulation 5(1). (2) Where more than one set of qualifying improvement works has been completed in relation to a hereditament and where paragraph (3) applies, G is the sum of the amounts certified in relation to each set of works. (3) This paragraph applies where the chargeable day falls within the qualifying period in relation to each set of works.
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