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  1. Introductory Text

  2. PART 1 Preliminary

    1. 1.Citation, extent and application

    2. 2.Commencement

    3. 3.Interpretation

    4. 4.Relevant period, relevant day and relevant year

    5. 5.Defined hereditaments

    6. 6.Special authorities

  3. PART 2 Chargeable amounts

    1. 7.Notional chargeable amount: early relevant years

    2. 8.Base liability for 2023 - 24 for a defined hereditament

    3. 9.Base liability for early relevant years subsequent to 2023 - 24

    4. 10.Appropriate fraction

    5. 11.Application of regulation 12

    6. 12.Rules for determining chargeable amount: early relevant years

    7. 13.Change in rateable value after 1st April 2023

    8. 14.Application of regulation 15

    9. 15.Rules for determining chargeable amounts: final relevant year

    10. 16.Change in rateable value on 1st April 2023

    11. 17.Partly occupied hereditaments

  4. PART 3 Miscellaneous

    1. 18.Certificates for changes in rateable value: 1st April 2023

    2. 19.Certificates for change in rateable value: 31st March 2023

    3. 20.Certification: splits and mergers before 1st April 2023

    4. 21.Certification: splits and mergers in the central list on 1st April 2023

    5. 22.Certificates: central list

    6. 23.Certificates: general

    7. 24.Appeals against certificates

    8. 25.Revocations

  5. Signature

    1. SCHEDULE

      SPLITS AND MERGERS

      1. 1.Cases where this Schedule applies

      2. 2.Rules for determination of chargeable amount for new hereditament: splits on 1st April 2023

      3. 3.Rules for determination of chargeable amount for new hereditament: mergers on 1st April 2023

      4. 4.Rules for determining chargeable amount for new hereditament: splits after 1st April 2023 in an early relevant year

      5. 5.Rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 in an early relevant year

      6. 6.Changes in the value of new hereditament: early relevant year of creation

      7. 7.Notional chargeable amount for new hereditament: early relevant years

      8. 8.Base liability for the early relevant year after the year in which the creation day falls

      9. 9.Base liability for subsequent early relevant years for new hereditament

      10. 10.Rateable value: hereditament split or merged after 1st April 2023

  7. Explanatory Note