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10. In regulation 6 (special authorities)—
(a)in paragraph (2) for “(7), (9) and (11)” substitute “(7), (8A), (9), (10A) and (11)”;
(b)after paragraph (8) insert—
“(8A) Where paragraph (8B) applies, paragraph (2) has effect as regards the hereditament for the chargeable day as if the reference in that paragraph to the formula—
were a reference to—
(8B) This paragraph applies where, on the chargeable day, section 43(4F) of the Act (relief for telecommunications infrastructure) applies in relation to the hereditament.”;
(c)in paragraph (10)—
(i)at the end of sub-paragraph (b) omit “and”; and
(ii)at the end of sub-paragraph (c) insert—
“; and
(d)paragraph (10B) does not apply in relation to the hereditament.”.
(d)after paragraph (10) insert—
“(10A) Where paragraph (10B) applies, paragraph (2) has effect as regards the hereditament for the chargeable day as if the reference in that paragraph to the formula—
were a reference to—
(10B) This paragraph applies where, on the chargeable day, section 45(4D) of the Act (relief for telecommunications infrastructure) applies in relation to the hereditament.”;
(e)in paragraph (14)—
(i)after the definition of E insert—
“F is the amount prescribed, or calculated in accordance with provision prescribed, by the Secretary of State under section 44(10) of the Act for the relevant day;”;
(ii)at the end of the definition of N omit “and”;
(iii)after the definition of N insert—
“T is the amount prescribed, or calculated in accordance with provision prescribed, by the Secretary of State under section 45(4D) of the Act for the relevant day; and”; and
(iv)for the definition of Z substitute—
“Z is—
1; or
where an order made by the Secretary of State under section 45(4A) of the Act is in force, the number prescribed in that order.”.
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