Regulation 18 Partly-occupied hereditaments

As regards a relevant day and a defined hereditament in relation to which an apportionment under section 44A of the Act (partly-occupied hereditaments)^f1 is applicable, any chargeable amount for the day as respects the hereditament found in accordance with regulations 10 or 13 or Schedule 2 (as modified by any provision of these Regulations) shall be treated as multiplied by the factor–

In paragraph (1)–

• A is the amount found under section 44(2) of the Act, as substituted by section 44A(7) or (9) (as the case may be) for the relevant day as respects the hereditament, and

• P is the rateable value shown for the hereditament under section 42(4) of the Act.