# The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004, Paragraph 10: Rateable value: hereditament split or merged after 1st April 2005


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.

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Source: https://www.legislation.gov.uk/ukdsi/2004/0110507045/schedule/2/paragraph/10 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004/schedule-2/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.