Paragraph 1 Cases where this Schedule applies

This Schedule applies where—

(a)

on a day (“the creation day”) falling on or after 1st April 2017, a hereditament (“new hereditament”) comes into existence because—

(i)

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

(ii)

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

(iii)

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

(b)

immediately before the creation day either—

(i)

a hereditament from which the new hereditament was formed in whole or in part (“old hereditament”) was a defined hereditament, or if the creation day is 1st April 2017, an old hereditament was shown in a local list for 31st March 2017, with a rateable value greater than zero; or

(ii)

each old hereditament from which the new hereditament was formed in whole or in part was shown in the central list for 31st March 2017; and

(c)

a rateable value, which is greater than zero, is shown for the new hereditament in a list for—

(i)

the creation day;

(ii)

the relevant day (if different from the creation day), and

(iii)

each day (if any) falling after the creation day and before the relevant day.