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Schedule SPLITS AND MERGERS

Original text. Later amendments are not shown.

  1. 1Cases where this Schedule applies
  2. 2Rules for determination of chargeable amount for new hereditament: splits on 1st April 2023
  3. 3Rules for determination of chargeable amount for new hereditament: mergers on 1st April 2023
  4. 4Rules for determining chargeable amount for new hereditament: splits after 1st April 2023 in an early relevant year
  5. 5Rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 in an early relevant year
  6. 6Changes in the value of new hereditament: early relevant year of creation
  7. 7Notional chargeable amount for new hereditament: early relevant years
  8. 8Base liability for the early relevant year after the year in which the creation day falls
  9. 9Base liability for subsequent early relevant years for new hereditament
  10. 10Rateable value: hereditament split or merged after 1st April 2023