The Non-Domestic Rating (Cancellation of Backdated Liabilities) Regulations 2012

The predecessor hereditament

This section has no associated Explanatory Memorandum

7.—(1) A hereditament is a predecessor hereditament (“hereditament X”) in relation to another hereditament (“hereditament Y”) if it meets the conditions set out in paragraphs (2) to (4).

(2) The first condition is that hereditament X is not shown on a list.

(3) The second condition is that hereditament X was previously shown on a list.

(4) The third condition is that, when hereditament X appeared on the list, hereditament Y formed part of hereditament X.