Application of Part II
6.—(1) Subject to paragraph (2) below, this Part applies to lands and heritages which are shown in the roll on 1st April 2002 if either–
(a)regulation 7 of the 2001 Regulations; or
(b)Part III of those Regulations,
applies to them as regards 31st March 2002, and they are not shown in a merged, split or reorganised entry taking effect on 1st April 2002.
(2) This Part shall cease, as from the date of any merged, split or reorganised entry taking effect subsequent to 1st April 2002, to apply to the lands and heritages shown in that entry.