Power to impose business rate supplements

• 1 Power to impose a BRS
• 2 Levying authorities
• 3 Use of money raised by a BRS

Involvement of ratepayers, etc

• 4 Conditions for imposing a BRS
• 5 Prospectus
• 6 Consultation
• 7 Holding of ballot
• 8 Approval by ballot
• 9 Regulations about ballots
• 10 Variations

Liability to business rate supplements

• 11 Liability of non-domestic ratepayers
• 12 Rateable value condition
• 13 Chargeable amount
• 14 Chargeable amount: supplementary
• 15 BRS relief
• 16 Interaction with BID levy
• 17 Regulations to deal with joint ownership, joint occupation or death

Administration of business rate supplements

• 18 Notice to billing authorities before start of financial year
• 19 Notice to billing authorities during financial year
• 20 Calculations for financial year
• 21 Collection and enforcement
• 22 Administrative expenses
• 23 Accounting

Intervention by appropriate national authority

• 24 Power to cancel a BRS

Supplementary

• 25 Provision of information
• 26 Guidance
• 27 Special introductory provision
• 28 Power to make consequential provision
• 29 Regulations, etc

General

• 30 Interpretation
• 31 Crown application
• 32 Commencement, extent and short title

• SCHEDULE 1 Information to be Included in a Prospectus for a BRS
• SCHEDULE 2 BRS-BID Arrangements
• SCHEDULE 3 Accounting