Legislation – The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2020

Amendment of the Non-Domestic Rating (Transitional Protection Payments) Regulations 20132.

In regulation 6 of the Non-Domestic Rating (Transitional Protection Payments) Regulations 20132 (end of year calculations)—

(a)

in paragraph (1) —

(i)

at the beginning, insert “Subject to paragraph (3),”;

(ii)

for “30th September” substitute “31st July”;

(b)

after paragraph (2) insert—

“(3)

Paragraph (1) applies in relation to calculations for the relevant year3 beginning on 1st April 2019 as if for “31st July” there were substituted “30th November”.”.