Schedule 2 SPLITS AND MERGERS
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- Sch.2, para.5(1) amended by Non-Domestic Rating (Chargeable Amounts) 1997 reg.3(1)(2)
- Sch.2, para.5(3)(c) amended by Non-Domestic Rating (Chargeable Amounts) 1997 reg.3(1)(3)
- Sch.2, para.5(5A)(5B) added by Non-Domestic Rating (Chargeable Amounts) 1997 reg.3(1)(4)
- Sch.2, para.6(1) amended by Non-Domestic Rating (Chargeable Amounts) 1997 reg.3(1)(2)
- Sch.2, para.6(3)(c) amended by Non-Domestic Rating (Chargeable Amounts) 1997 reg.3(1)(3)
- Sch.2, para.6(5A)(5B) added by Non-Domestic Rating (Chargeable Amounts) 1997 reg.3(1)(4)
- Sch.2, para.9(3) amended by Non-Domestic Rating (Chargeable Amounts) 1997 reg.3(1)(5)
- Sch.2, para.9(3) amended by Non-Domestic Rating (Chargeable Amounts) 1995 reg.5
- Sch.2, para.7(6) added by Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) 1996 regs.4,10
- Sch.2, para.8(4) added by Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) 1996 regs.4,11
- 1Hereditament split or merged: new hereditament
- 2Case where this Schedule applies
- 3Rules for determining chargeable amount for new hereditament
- 4Rules for determining chargeable amount for new hereditament
- 5Rules for determining chargeable amount for new hereditament
- 6Rules for determining chargeable amount for new hereditament
- 7Change in value of new hereditament: year of creation
- 8Notional chargeable amount for new hereditament
- 9Base liability for year after year in which creation day falls
- 10Base liability for subsequent years for new hereditament
- 11Rateable value: hereditament split or merged after 1 April 1995