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Regulation 15 Partly occupied hereditaments

Original text. Later amendments are not shown.

(1)

As regards a relevant day and a defined hereditament in relation to which an apportionment under section 44A of the Act (partly occupied hereditaments) is applicable, any chargeable amount for that day as respects the hereditament found in accordance with regulation 12 or the Schedule (as modified by any provision of these Regulations) is taken to be multiplied by A2 and divided by A1.

(2)

In paragraph (1)—

  • “A2” is the amount found under paragraph 10(2) of Schedule 4ZA to the Act, as substituted by section 44A(7) or (9) for the relevant day as respects the hereditament, and

  • “A1” is the value of A under these Regulations for the hereditament for the relevant day.