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Regulation 3 Interpretation – mergers

Original text. Later amendments are not shown.

In these Regulations–

(a)

“a merged entry” means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in two or more old entries being shown in a single new entry, where–

(i)

none of the lands and heritages shown in the relevant old entries are shown in a new entry, other than in the merged entry; and

(ii)

the merged entry does not show any lands and heritages shown in an old entry, other than in the relevant old entries; and

(b)

“the relevant old entries”, in relation to a merged entry, means the old entries which showed the lands and heritages shown in the merged entry.