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3.—(1) Subject to paragraph (2), this Part applies to the following hereditaments—
(b)any hereditament which, though not a dwelling-house, is used partly for the purposes of a private dwelling;
(c)any private garage;
(d)any private storage premises.
(2) If the Commissioner or the district valuer considers that a hereditament which is not in use will when next in use fall within any sub-paragraph of paragraph (1), the hereditament shall be deemed for the purposes of this Part to be in use and to fall within that sub-paragraph.
(3) Schedule 1 (which makes further provision for the purposes of this Part) shall have effect.
4. Schedule 2 (which makes provision for determining the capital value of a hereditament for the purposes of this Part) shall have effect.
5.—(1) The Commissioner may publish the capital value of any hereditament to which this Part applies.
(2) In the case of a hereditament which falls within Article 3(1)(b), the Commissioner may publish only its domestic capital value.
(3) In paragraph (2) “domestic capital value” means that portion of the capital value which can reasonably be regarded as attributable to the use of the hereditament for the purposes of a private dwelling.
(4) The Commissioner may publish such particulars in addition to the capital value or domestic capital value of the hereditament as the Department may determine.
6. The Commissioner may publish a list of the total of—
(a)the capital values published under Article 5(1); and
(b)the domestic capital values published under Article 5(2),
in respect of each district in which the hereditaments are situated.
7. The Commissioner may revise—
(a)any value or particulars published under Article 5;
(b)any list published under Article 6,
and may publish the revised value, particulars or list.
8. The manner and form of publication under this Part shall be determined by the Department.
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