Regulation 16 Certification: splits and mergers prior to 1st April 2010

(1)

This regulation applies where—

(a)

on a day before 1st April 2010 a hereditament (“new hereditament”) comes into existence by virtue of—

(i)

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

(ii)

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

(iii)

a hereditament or any part of a hereditament becoming part of a different hereditament; and

(b)

the new hereditament is first shown in a list on 1st April 2010.

(2)

Where this regulation applies the appropriate valuation officer shall certify—

(a)

that this regulation applies; and

(b)

the rateable value that should have been shown in a local or the central list for the new hereditament for 31st March 2010.

(3)

Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (2), the provisions of these Regulations shall have effect in relation to 1st April 2010 and any subsequent relevant day, as if—

(a)

the new hereditament had come into existence on 31st March 2010;

(b)

the new hereditament had been shown in the list for that day; and

(c)

the value certified under paragraph (2) had been the value shown in a local or the central list for that day.