The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Interpretation

This section has no associated Explanatory Memorandum

1.  In this Schedule, “altered hereditament” means a hereditament comprising, wholly or mainly, any property which was the whole or part of—

(a)a hereditament shown in a local list at any time in the period beginning on 1st April 2010 and ending on 31st March 2017, or

(b)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”.