Paragraph 1 I1

England and Wales

(1)

This Schedule applies where—

(a)

on a day (“the creation day”) falling on or after 1st April 2013, a hereditament (“new hereditament”) comes into existence because—

(i)

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

(ii)

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

(iii)

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

(b)

immediately before the creation day a hereditament from which the new hereditament was formed in whole or in part (“old hereditament”) was capable of falling within class B.

(2)

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.

Annotations

Commencement

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