- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
1. This Schedule applies where—
(a)on a day (“the creation day”) falling on or after 1st April 2010, a hereditament (“a new hereditament”) comes into existence because—
(i)property previously rated as a single hereditament becomes liable to be rated in parts;
(ii)property previously rated in parts becomes liable to be rated as a single hereditament; or
(iii)a hereditament or any part of a hereditament becomes part of a different hereditament; and
(b)immediately before the creation day either—
(i)a hereditament from which the new hereditament was formed in whole or in part (“old hereditament”) was a defined hereditament, or if the creation day is 1st April 2010, an old hereditament was shown in a local list for 31st March 2010; or
(ii)each old hereditament from which the new hereditament was formed in whole or in part was shown in the central list for 31st March 2010; and
(c)a rateable value, which is greater than zero, is shown for the new hereditament in a local list or for each new hereditament in the central list for—
(i)the creation day;
(ii)the relevant day (if different from the creation day), and
(iii)each day (if any) falling after the creation day and before the relevant day.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: