The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Altered hereditament: defined hereditament

1.  This Schedule applies to a hereditament (the “altered hereditament”) if–

(a) it comprises, wholly or mainly, any property which was the whole or part of–

(i) a hereditament shown in the list at any time in the period beginning on 1st April 1995 and ending on 31st March 2000, or

(ii) a hereditament which was at any time a defined hereditament;

and the hereditament of which the altered hereditament is so comprised is, in this Schedule, referred to as the “original hereditament”;

(b) the original hereditament was deleted from the list with effect from any day as a result of a structural alteration to that hereditament; and

(c) for a day on or after 1st April 2000 the altered hereditament is shown for the first time in the list following the alteration.