Paragraph 1 Case where Schedule applies
This Schedule applies as respects a relevant day where —
a description of hereditaments is, for 31 March 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 the hereditaments of that description in the central list against the name of the designated person for 31 March 1995, and
hereditaments of that description, together with one or more hereditaments which was, or were, for 31 March 1995 shown in a local non-domestic rating list, by virtue of regulations under section 64(3) of the Act, are treated as one hereditament (the “merged hereditament”) for 1 April 1995 and a rateable value for that hereditament is shown in the central list for that date.