# The Non-Domestic Rating (Chargeable Amounts) Regulations 1994, Paragraph 1: Hereditament split or merged: new hereditament


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.

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Source: https://www.legislation.gov.uk/uksi/1994/3279/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.