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Paragraph 1 Hereditament split or merged: new hereditament

Original text. Later amendments are not shown.

In this schedule, a new hereditament is a hereditament which comes into existence by virtue of–

(a)

property previously rated as a single hereditament becoming liable to be rated in parts, or

(b)

property previously rated in parts becoming liable to be rated as a single hereditament, or

(c)

a hereditament or any part of a hereditament becoming part of a different hereditament,

and an “old hereditament” in relation to a new hereditament is any hereditament from which it was formed in whole or in part.