These Regulations, which apply to Wales, may be cited as the Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2009 and come into force on 28 August 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 7B (Deferred payments: special provision in relation to financial years beginning on 1 April 2009, 2010 and 2011) insert—“7C Schedule 1D which contains special provision in relation to payments under demand notices relating to financial years beginning on 1 April 2009, 1 April 2010 and 1 April 2011, must have effect.”
(3)After Schedule 1C, insert Schedule 1D set out in Schedule 1 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 List) Regulations 1989 are amended as follows.
(2)After regulation 7 (payments under demand notices: further provision) insert—“7B Schedule 1B, which contains special provision in relation to payments under demand notices relating to financial years beginning on 1 April 2009, 1 April 2010 and 1 April 2011, must have effect.”
(3)After Schedule 1A insert Schedule 1B set out in Schedule 2 to these Regulations.
4Modification of the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993#
(1)The Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993 must apply in relation to the financial years beginning on 1 April 2010 and 1 April 2011 as if for the definition of “the relevant year” in regulation 2 (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) (Wales) Regulations 2009), the notice relates to more than one chargeable financial year “the relevant year” means the financial year beginning on 1 April 2010 or 1 April 2011 (as the case may be);”
5Modification of the Non-Domestic Rating Contributions (Wales) Regulations 1992#
For the financial year beginning on 1 April 2009, regulation 6 (recalculation of provisional amounts) of the Non-Domestic Rating Contributions (Wales) Regulations 1992 shall have effect as if there were omitted paragraphs (2)(b) and (4).