Paragraph 5 Altered hereditament: change in rateable value

Where this Schedule applies, regulations 8 (appropriate fraction), 12 (change in rateable value), 13 (special authorities: special cases) and 14 (special authorities: change in rateable value) apply in relation to an altered hereditament as if for references to 1st April 2000 there were substituted references to the day for which the altered hereditament is shown for the first time in the list following its alteration.