Paragraph 1 I1

In this Schedule—

• “altered hereditament” means a hereditament comprising, wholly or mainly, any property which was the whole or part of—

  1. (a)

     a hereditament shown in a local non-domestic rating list at any time; and

  2. (b)

     a hereditament which was at any time previously capable of falling within class B; and

• “original hereditament” means the hereditament of which the altered hereditament is so comprised.

For the purposes of paragraph 1(1)(b) a hereditament is to be treated as capable of falling within class B whether or not the condition in regulation 7(2)(c) is met.