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28.—(1) The base liability of a defined class of hereditaments for the relevant year beginning in 1995 shall be found by applying the formula—
Y × Z
(2) For the purposes of this regulation —
(a)Y is the rateable value shown for the class of hereditaments in the central list for 31 March 1995; and
(b)Z is the non-domestic rating multiplier for the financial year beginning in 1994.
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