# The Non-Domestic Rating (Cancellation of Backdated Liabilities) Regulations 2012, Regulation 7: The predecessor hereditament


(1) A hereditament is a predecessor hereditament (“hereditament X”) in relation to another hereditament (“hereditament Y”) if it meets the conditions set out in paragraphs (2) to (4).
(2) The first condition is that hereditament X is not shown on a list.
(3) The second condition is that hereditament X was previously shown on a list.
(4) The third condition is that, when hereditament X appeared on the list, hereditament Y formed part of hereditament X.

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Source: https://www.legislation.gov.uk/uksi/2012/537/regulation/7 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-cancellation-of-backdated-liabilities-regulations-2012/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.