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Paragraph 1 Hereditament split or merged: new hereditament

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

In this Schedule, a new hereditament is a hereditament which comes into existence by virtue of —

(a)

property previously rated as a single hereditament becoming liable to be rated in parts, or

(b)

property previously rated in parts becoming liable to be rated as a single hereditament, or

(c)

a hereditament or any part of a hereditament becoming part of a different hereditament,

and an “old hereditament” in relation to a new hereditament is any hereditament from which it was formed in whole or in part.