Paragraph 10 Rateable value: hereditament split or merged after 1st April 2023I1

England and Wales

(1)

This paragraph applies if the creation day falls on a day after 1st April 2023.

(2)

Subject to sub-paragraph (3) and ignoring any modifications made by regulation 16 (change in rateable value on 1st April 2023)—

(a)

regulation 10 (appropriate fraction); F1and

(b)

regulation 13 (change in rateable value after 1st April 2023); F2...

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

have effect in relation to a new hereditament as if for references to 1st April 2023 there were substituted references to the creation day.

(3)

The modifications in sub-paragraph (2) do not apply in relation to the references to 1st April 2023 in regulation 10(2)(a), (4)(a), (6)(a) and (7)(a).

Annotations

Textual amendments

F1: Word in Sch. para. 10(2) inserted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(10)(a)
F2: Sch. para. 10(2)(c) and word omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(10)(b)

Commencement

I1: Sch. para. 10 in force at 23.12.2022, see reg. 2(2)