These Regulations, which apply in relation to England only, may be cited as the Non-Domestic Rating and Business Rate Supplements (Deferred Payments) (England) Regulations 2012 and come into force on 30th April 2012.
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 7C (Deferred payments: special provision in relation to Wales) insert—“7D Schedules 1G and 1H, which contain special provision in relation to payments under demand notices relating to financial years beginning on 1st April 2012, 1st April 2013 and 1st April 2014, shall have effect.”
(3)After Schedule 1F (small business rate relief in relation to Wales: special provision in relation to the instalment scheme for 2011/12), insert Schedule 1G set out in Schedule 1 to these Regulations.
(4)After Schedule 1G, as inserted by paragraph (3), insert Schedule 1H set out in Schedule 2 to these Regulations.
3Amendment of the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989#
(1)The Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989 are amended as follows.
(2)After regulation 7B (Deferred payments: special provision in relation to Wales) insert—“7C Schedule 1C, which contains special provision in relation to payments under demand notices relating to financial years beginning on 1st April 2012, 1st April 2013 and 1st April 2014, shall have effect.”
(3)After Schedule 1B (deferred payment scheme in relation to Wales) insert Schedule 1C 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 2013 and 1st April 2014 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 and Business Rate Supplements (Deferred Payments) (England) Regulations 2012), the notice relates to more than one chargeable financial year “the relevant year” means the financial year beginning on 1st April 2013 or 1st April 2014 (as the case may be);”
5Modification of the Non-Domestic Rating Contributions (England) Regulations 1992#
For the financial year beginning on 1st April 2012, regulation 6 of the Non-Domestic Rating Contributions (England) Regulations 1992 shall have effect as if there were omitted paragraphs (2)(b) and (4).