6.—(1) Subject to paragraphs (2) and (3), this Part applies to lands and heritages–
(a)which are shown in the roll on 1st April 2006; and
(b)in respect of all or any part of which there is an entry, or are entries, in the roll on 31st March 2006.
(2) This Part shall not apply to lands and heritages shown in an entry in the roll on 1st April 2006 if–
(a)that entry shows a nil rateable value; or
(b)the only lands and heritages shown in that entry which are to any extent shown in the roll on 31st March 2006 then have a nil rateable value.
(3) This Part shall cease, as from the date of any merged, split or reorganised entry taking effect subsequent to 1st April 2006, to apply to the lands and heritages shown in that entry.