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Schedule 2 SPLITS AND MERGERS

Original text. Later amendments are not shown.

  1. 1Hereditament split or merged: new hereditament
  2. 2Cases in which this Schedule applies
  3. 3Rules for determining chargeable amount for new hereditament
  4. 4Rules for determining chargeable amount for new hereditament
  5. 5Rules for determining chargeable amount for new hereditament
  6. 6Rules for determining chargeable amount for new hereditament
  7. 7Changes in the value of new hereditament: year of creation
  8. 8Notional chargeable amount for new hereditament
  9. 9Base liability for year after year in which creation day falls
  10. 10Base liability for subsequent years for new hereditament
  11. 11Rateable value: hereditament split or merged after 1st April 2000