{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004/schedule-2/paragraph-10",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004/schedule-2/paragraph-10.json",
  "legislation": "ukdsi/2004/0110507045",
  "legislation_title": "The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004",
  "path": "schedule/2/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Rateable value: hereditament split or merged after 1st April 2005",
  "text": "Regulations 9 (appropriate fraction) and 12 (change in rateable value), ignoring any modifications made by regulation 13, shall have effect in relation to a new hereditament as if for references to 1st April 2005 there were substituted references to the creation day.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2004/0110507045/schedule/2/paragraph/10",
    "retrieved_at": "2026-10-30T15:23:27.047905+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}