# The Non-Domestic Rating (Chargeable Amounts) Regulations 1994, 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.

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