1(1)Subject to sub-paragraph (2) below, the unit of property to be taken into account for any purposes of section 10 or 11 of this Act (depreciation payments) shall be—
(a)where any property affected constitutes or is comprised in a dwelling-house, that dwelling-house;
(b)where any property affected, other than property to which paragraph (a) above applies, is situated in England and Wales and is a relevant non-domestic hereditament for the purposes of Part III of the [1988 c. 41.] Local Government Finance Act 1988, that hereditament;
(c)where any property affected, other than property to which paragraph (a) above applies, is situated in Scotland and is lands and heritages entered in the valuation roll, those lands and heritages; and
(d)in any other case, such unit consisting of or comprising any property affected as may be equitable in all the circumstances of the case.
(2)If it is equitable in all the circumstances of the case to do so, two or more units of property, or a unit of property part only of which is property affected, may in either case be treated for those purposes either—
(a)as a single unit of property; or
(b)as consisting of such separate units of property as may be equitable in those circumstances.
(3)In this paragraph any reference to property affected is a reference to property which has been affected by subsidence damage.