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Regulation 23 Application of Part IV

Original text. Later amendments are not shown.

(1)

Where lands and heritages are shown in a merged, split or reorganised entry with effect from a day in the relevant year, this Part shall, subject to paragraphs (2) to (4) below, apply to those lands and heritages as from that effective day.

(2)

This Part shall not apply to lands and heritages shown—

(a)

in a merged or reorganised entry, if that entry does not show (in whole or in part) any lands and heritages in respect of which—

(i)

paragraph (a) or (b) of regulation 7 of the 1995 Regulations;

(ii)

Part III of those Regulations;

(iii)

paragraph (a) or paragraph (b) of regulation 7 above; or

(iv)

this Part, applied as regards the day immediately prior to the effective date of that entry;

(b)

in a split entry, if none of the provisions referred to in sub-paragraph (a) above applied in respect of the lands and heritages shown in the relevant old entry and the day immediately prior to the effective date of the split entry;

(c)

in a split entry taking effect on 1st April 1996, if paragraph (a) or (b) of regulation 7 above would not, had there been no split, have applied in respect of that day and the lands and heritages shown in the relevant old entry.

(3)

This Part shall not apply to lands and heritages as regards any day for which their rateable value is prescribed in an order made under section 6 of the 1975 Act (other than an order mentioned in regulation 6(2) above).

(4)

This Part shall not apply to lands and heritages as regards any day—

(a)

for which they do not have their rateable value prescribed in an order made under section 6 of the 1975 Act; and

(b)

on which they consist to any extent of lands and heritages which have at any time after 31st March 1995 had their rateable value prescribed in such an order.