Paragraph 1 Case where Schedule applies
This Schedule applies as respects a relevant day where —
a class of hereditaments comprising more than one hereditament was, before 1 April 1995, prescribed by regulations under section 53(1) of the Act (contents of central list) as respects a designated person;
a rateable value is shown for that class of hereditaments in the central list for 31 March 1995;
hereditaments falling within that class are, by virtue of regulations under section 64(3) of the Act, treated for 1 April 1995 as one hereditament (the “merged hereditament”) a rateable value for which is shown in the central list for that date; and
the description of hereditaments comprised in the class shown in the central list for 31 March 1995 relates to the hereditaments to which the description of the merged hereditament shown in the central list for 1 April 1995 relates, except for the fact that those hereditaments are from that date treated as one hereditament.hereditament