These Regulations, which apply to England only, may be cited as the Non-Domestic Rating (Deferred Payments) (England) Regulations 2009 and come into force on 31st July 2009.
2Amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989#
(1)The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Regulations 1989 are amended as follows.
(2)After regulation 7A (backdated liability: special provision in relation to 2005 rating lists) insert—“7B Schedules 1B and 1C, which contain special provision in relation to payments under demand notices relating to financial years beginning on 1st April 2009, 1st April 2010 and 1st April 2011, shall have effect.”
(3)After Schedule 1A, insert Schedule 1B set out in Schedule 1 to these Regulations.
(4)After Schedule 1B, as inserted by paragraph (3), insert Schedule 1C set out in Schedule 2 to these Regulations.
3Amendment of the Non-Domestic Rating (Collection and Enforcement) (Central List) Regulations 1989#
(1)The Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989 are amended as follows.
(2)After regulation 7 (payments under demand notices: further provision) insert—“7A Schedule 1A, which contains special provision in relation to payments under demand notices relating to financial years beginning on 1st April 2009, 1st April 2010 and 1st April 2011, shall have effect.”
(3)Renumber the Schedule as Schedule 1, and after that Schedule, insert Schedule 1A set out in Schedule 3 to these Regulations.
4Modification of the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003#
The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 shall apply in relation to the financial years beginning on 1st April 2010 and 1st April 2011 as if for the definition of “the relevant year” in paragraph (2) of regulation 1 (citation, commencement and interpretation) there were substituted—“• “the relevant year”, in relation to a notice, means the financial year to which the demand for payment made by the notice relates; but where, pursuant to regulation 4 (the requirement for demand notices) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (as modified by the Non-Domestic Rating (Deferred Payments) (England) Regulations 2009), the notice relates to more than one chargeable financial year “the relevant year” means the financial year beginning on 1st April 2010 or 1st April 2011 (as the case may be);”
5Modification of the Non-Domestic Rating Contributions (England) Regulations 1992#
For the financial year beginning on 1st April 2009, regulation 6 (recalculation of provisional amounts) of the Non-Domestic Rating Contributions (England) Regulations 1992 shall have effect as if there were omitted paragraphs (2)(b) and (4).