Regulation 14 Change in rateable value change of circumstances on 1 April 1995
This regulation applies where any circumstances regarding a relevant factor taken into account in determining the rateable value shown for a defined hereditament for 1 April 1995 in the list are different from the circumstances regarding that factor existing on 31 March 1995, so that the rateable value shown for 1 April 1995 is different from that which would have been shown if the circumstances regarding that factor existing on 31 March 1995 continued to exist on 1 April 1995.
Where this regulation applies, the references in regulations 4 and 8 to a rateable value shown for 1 April 1995 shall be treated as references to the value certified by the appropriate valuation officer to be the rateable value which would have been shown for that day if that value had fallen to be determined as regards that factor by reference to the circumstances existing on 31 March 1995.
Where this regulation and regulation 10 apply, regulations 11 and 13 apply and —
the references in regulations 11(1), (3) and (5) and 13(1), (3) and (5) to a rateable value shown for 1 April 1995 shall be treated as references to the value certified by the appropriate valuation officer to be the rateable value which would have been shown for that day if that value had fallen to be determined as regards that factor by reference to the circumstances existing on 31 March 1995, and
the references in regulations 11(1) and (3) and 13(1) and (3) to the rateable value for a day after 1 April 1995 shall be treated as including a reference to the rateable value actually shown for 1 April 1995.