Paragraph 10 Transition: mergers before application for deferralF1

(1)

Where this paragraph applies, paragraphs 7 and 8 shall have effect as if the references in those paragraphs to C were a reference to M.

(2)

This paragraph applies where—

(a)

on or after 1st April 2009 the hereditament in respect of which the application was made (“the new hereditament”) came into existence by virtue of—

(i)

property previously rated as a single hereditament becoming liable to be rated in parts;

(ii)

property previously rated in parts becoming liable to be rated as a single hereditament; or

(iii)

a hereditament or any part of a hereditament becoming part of a different hereditament; and

(b)

on 31st March 2009 (“the relevant day”) the chargeable amount for the day for one or more of the hereditaments from which the new hereditament was formed in whole or part (“the old hereditament”) fell to be calculated in accordance with rules made under section 57A(3)(a) of the Act; and

(c)

the new hereditament comprises or incorporates more than one, or parts of more than one, old hereditament.

Annotations

Textual amendments

F1: Sch. 1B inserted (E.) (31.7.2009) by The Non-Domestic Rating (Deferred Payments) (England) Regulations 2009 (S.I. 2009/1597), reg. 1, Sch. 1