balance sheet totalmeans the aggregate of the amounts shown as assets in a balance sheet of the undertaking’s assets and liabilities prepared by the undertaking during the last 12 month period;
confirmationmeans a confirmation under regulation 4C(1)(c);
grounds of the appealmeans the ground or grounds in regulation 13A(2) on which an appeal is made;
grounds of the proposalmeans the ground or grounds in regulation 4 on which a proposal is made;
head count of staffmeans the average number of persons employed by the undertaking, as determined under paragraph (6) of this regulation;
incomplete proposalhas the meaning given in regulation 8(1);
last 12 month periodmeans the period of 12 months ending on the day mentioned in paragraph (1).”
micro business thresholdmeans— i in relation to balance sheet total, £2 million;
particulars of the grounds of the proposalhas the meaning given in regulation6(4)(b);
smaller proposermeans a person who qualifies as a smaller proposer under regulation3A on the day the person provides a confirmation;
the 2009 Regulationsmeans the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009.
turnoverhas the same meaning as in section 474(1) of the Companies Act2006. 6 The average number of persons employed by the undertaking is determined as follows— a for an undertaking that has carried on business activities for at least 12 months— i for each month in the last 12 month period, find the number of persons employed under contracts of employment by the undertaking at any time in that month;
valuationmeans the rateable value as determined under Schedule 6 to the Act. 13B 1 A proposer may only make an appeal following a decision of the VO under regulation 13 within the period of 4 months beginning with the date of the decision notice under that regulation. 2 A proposer may only make an appeal in the circumstances set out in regulation13A(1)(c) within the period of 4 months beginning with the date on which— a the period of 18 months mentioned in regulation13A(1)(c)(iii) has elapsed;