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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 is the rateable value shown for the class of hereditaments for 1st April 2000 in the central list;
B is the non-domestic rating multiplier for the relevant year; and
SJ is the total of the rateable values shown for 1st April 2000 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.
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