Regulation 14 Partly-occupied hereditaments

As regards a relevant day and a defined hereditament in relation to which an apportionment under section 44A^f1 of the Act (partly-occupied hereditaments) is applicable, any chargeable amount for the day as respects the hereditament found in accordance with regulation 11 or Schedule 2 (as modified by any provision of these Regulations) shall be treated as multiplied by A and divided by P.

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.