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1. In this Schedule, a new hereditament is a hereditament which comes into existence by virtue of —
(a)property previously rated as a single hereditament becoming liable to be rated in parts, or
(b)property previously rated in parts becoming liable to be rated as a single hereditament, or
(c)a hereditament or any part of a hereditament becoming part of a different hereditament,
and an “old hereditament” in relation to a new hereditament is any hereditament from which it was formed in whole or in part.
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