Paragraph 2 Case where this Schedule applies
This Schedule applies where —
(a)
on a day (“the creation day”) on or after 1 April 1995 a new hereditament comes into existence;
(b)
immediately before the creation day, an old hereditament in relation to the new hereditament was a defined hereditament or, in the case where the creation day is 1 April 1995, an old hereditament was shown in the list for 31 March 1995; and
(c)
a rateable value is shown for the new hereditament in the list for —
(i)
the creation day;
(ii)
the relevant day (if different from the creation day); and
(iii)
each day (if any) falling after the creation day and before the relevant day.