# The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016, Regulation 18: Certification: splits and mergers before 1st April 2017


(1) This regulation applies where—
(a) on a day before 1st April 2017 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 2017.
(2) If this regulation applies the appropriate valuation officer must—
(a) certify that this regulation applies; and
(b) certify the rateable value that should have been shown in a list for the new hereditament for 31st March 2017.
(3) These Regulations have effect, in relation to 1st April 2017 and any subsequent relevant day, as if—
(a) the new hereditament came into existence on 31st March 2017;
(b) the new hereditament was shown in a list for that day; and
(c) the rateable value certified under paragraph (2) was the value shown in the list for the hereditament for that day.

---
Source: https://www.legislation.gov.uk/ukdsi/2016/9780111151655/regulation/18 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2016/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.