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6.—(1) Sub-paragraph (2) applies in respect of a new hereditament in a year in which the creation day falls where for a chargeable day after the creation day the rateable value shown in a local or the central list for the hereditament is greater than that shown for the creation day.
(2) Where this sub-paragraph applies, paragraphs 2 to 5 shall have effect as regards the hereditament for the chargeable day as if the reference in those paragraphs to—
were a reference to—
(3) Sub-paragraph (4) applies in respect of a new hereditament in a year in which the creation day falls where for a chargeable day after the creation day the rateable value shown in a local or the central list for a hereditament is less than that shown in a local or the central list for the creation day.
(4) Where this sub-paragraph applies, paragraphs 2 to 5 shall have effect as if the reference in those paragraphs to—
were a reference to—
(5) For the purposes of sub-paragraphs (2) and (4)—
B is the non-domestic rating multiplier for the relevant year in which the creation day falls;
C is the number of days in the relevant year in which the creation day falls;
N is the rateable value shown for the new hereditament for the chargeable day in a local or the central list; and
R, J and S have the same meanings given by paragraph 2, 3, 4 or 5, as the case may be.
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