2E+WIn section 44A (partly occupied hereditaments)—
(a)in subsection (1)—
(i)after “to apportion” insert “both”;
(ii)after “rateable value of the hereditament” insert “, and (where relevant) G as regards the hereditament,”;
(iii)after “the apportionment” insert “, or apportionments,”;
(b)after subsection (2) insert—
“(2A)The reference in subsection (1) to G as regards the hereditament is a reference to G calculated in accordance with Schedule 4ZA as regards the hereditament for the day on which the authority makes its requirement.”;
(c)in subsection (5), after paragraph (d) insert—
“(e)paragraph 3 of Schedule 4ZA beginning, or ceasing, to apply in relation to the hereditament.”;
(d)in subsection (6)(b), in sub-paragraph (ii), for “section 45A” substitute “paragraph 2 of Schedule 4ZB”;
(e)for subsection (7) substitute—
“(7)In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted—
“(2)“A” is—
(a)where the day concerned is a day to which paragraph 3 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;
(b)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.
(2A)In sub-paragraph (2), a “relevant apportionment” 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.””;
(f)in subsection (8)—
(i)in paragraph (b), in sub-paragraph (ii), for “section 45A” substitute “paragraph 2 of Schedule 4ZB”;
(ii)in paragraph (c), for “an order under section 45(4A) is” substitute “regulations under paragraph 1(2) of Schedule 4ZB are”;
(g)for subsection (9) substitute—
“(9)In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted—
“(2)“A” is the sum of the occupied amount and the unoccupied amount.
(2A)The occupied amount is—
(a)where the day concerned is a day to which paragraph 3 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;
(b)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.
(2B)The unoccupied amount is—
(a)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
(b)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,
divided by the number prescribed by regulations under paragraph 3(9) of Schedule 4ZB (for the purposes of paragraph 1(2) of that Schedule) as it has effect in relation to the hereditament.
(2C)In sub-paragraphs (2A) and (2B), a “relevant apportionment” 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.””
Commencement Information
I1Sch. para. 2 in force at Royal Assent, see s. 19(1)(c)