Paragraph 2 I1

England and Wales

This Schedule applies to an altered hereditament if—

(a)

the original hereditament was deleted from a local non-domestic rating list with effect from any day as a result of a structural alteration to that hereditament or the removal of rateable plant or machinery; and

(b)

for a day on or after 1st April 2013 the altered hereditament is shown for the first time in a local non-domestic rating list following the alteration.

Annotations

Commencement

I1: Sch. 1 para. 2 in force at 18.2.2013, see reg. 1(1)