Paragraph 2 Cases in which this Schedule applies

This Schedule applies where–

(a)

on a day (“the creation day”) on or after 1st April 2000 a new hereditament comes into existence;

(b)

immediately before the creation day an old hereditament in relation to the new hereditament was a defined hereditament, or, in the case where the creation day is 1st April 2000, an old hereditament was shown in the list for 31st March 2000; and

(c)

a rateable value is shown for the new hereditament in the list for–

(i)

the creation day;

(ii)

the relevant day (if different from the creation day), and

(iii)

each day (if any) falling after the creation day and before the relevant day.