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Parts II and V

SCHEDULE 3CLASS OF CENTRAL LIST HEREDITAMENTS SPLITTING FROM 1 APRIL 1995

Case where Schedule applies

1.—(1) This Schedule applies as respects a relevant day where —

(a)as regards a designated person, a class of hereditaments (a “split class of hereditaments”) is shown in the central list for 1 April 1995 and a rateable value is shown for the class of hereditaments in the central list for that day,

(b)the class consists of hereditaments which were included in a class of hereditaments (the “former class”) shown in the central list for 31 March 1995 against the name of the designated person, and

(c)one or more hereditaments (“former central list hereditaments”) which were included in the former class are shown for 1 April 1995 in one or more local non-domestic rating lists.

Calculation of chargeable amounts where this Schedule applies

2.  Where this Schedule applies —

(a)regulations 28 to 34 apply, subject to the provisions of paragraphs 3 to 5 of this Schedule, as if the split class of hereditaments were a defined class of hereditaments, and

(b)regulations 3 to 13 apply to each former central list hereditament subject to the provisions of paragraphs 6 to 9 of this Schedule.

Base liability for 1995-96 for split class of hereditaments

3.  For the purpose of determining the base liability for a split class of hereditaments for the relevant year beginning in 1995, regulation 28 applies as though the reference in the definition of amount Y to the rateable value shown for the class of hereditaments were a reference to the rateable value for the former class.

Notional chargeable amount for split class of hereditaments

4.—(1) The notional chargeable amount for a relevant year for a split class of hereditaments shall be found by applying the formula—

(2) For the purposes of this paragraph —

(a)A is the rateable value shown for the class of hereditaments for 1 April 1995 in the central list;

(b)B is the non-domestic rating multiplier for the relevant year;

(c)SJ is the total of the rateable values shown for 1 April 1995 in local non-domestic rating lists for all the former central list hereditaments included in the former class in relation to the split class of hereditaments; and

(d)RF is the recalculation factor for the former class.

Chargeable amount for split class of hereditaments

5.—(1) Regulations 33 and 34 shall have effect as regards a split class of hereditaments as if the references to

were references to—

(2) For the purposes of the provisions substituted by sub-paragraph (1) —

(a)A, RF and SJ have the meanings given in paragraph 4; and

(b)C, BL and AF have the meanings given in regulation 33(3).

Defined hereditament: former central list hereditament

6.  Regulation 3(2) applies to a former central list hereditament as though the reference to the hereditament being shown in the list for 31 March 1995 were construed as a reference to its being included in a description of hereditaments shown in the central list for that day.

Base liability for 1995-96 for former central list hereditament

7.  For the purposes of determining the base liability for a former central list hereditament for the relevant year beginning in 1995, regulation 6 applies as though references to the rateable value shown for the hereditament in the list were a reference to the rateable value shown for the former class in the central list.

Notional chargeable amount for former central list hereditament

8.—(1) The notional chargeable amount for a relevant year for a former central list hereditament shall be found by applying the formula—

(2) For the purposes of this paragraph—

A is the rateable value shown for 1 April 1995 in the central list for the split class of hereditaments in relation to the former class in which the former central list hereditament was included;

Chargeable amount for former central list hereditament

9.—(1) Regulations 10 to 13 shall have effect as regards a former central list hereditament as if the references to—

were references to—

(2) For the purposes of the provisions substituted by paragraph (1) —

(a)A, RF and SJ have the meanings given in paragraph 4;

(b)C, BL and AF have the meanings given in regulation 33(3);and

(c)J is the rateable value shown in the list for the hereditament for 1 April 1995.