# The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016, Paragraph 10: Rateable value: hereditament split or merged after 1st April 2017


(1) This paragraph applies if the creation day falls on a day after 1st April 2017.
(2) Subject to sub-paragraph (3), regulations 10 (appropriate fraction) and 13 (change in rateable value after 1st April 2017), ignoring any modifications made by regulation 14 (change in rateable value on 1st April 2017), have effect in relation to a new hereditament as if for references to 1st April 2017 there were substituted references to the creation day.
(3) The modifications in sub-paragraph (2) do not apply in relation to the references to 1st April 2017 in regulation 10(2)(a), (4)(a), (6)(a), (7)(a), (9)(a), (11)(a) and (12)(a).

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111151655/schedule/2/paragraph/10 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2016/schedule-2/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.