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PART IIIN.I.VALUATION

ValuationsN.I.

HereditamentsN.I.

37.—(1) Properties of the descriptions specified in Schedule 10 shall, except in so far as they are required by virtue of paragraph (2) not to be treated as hereditaments, be hereditaments for the purposes of this Order.

(2) Subject to the supplementary provisions set out in column 3 of Schedule 11 in relation to any entry numbered in column 1 of that Schedule, the properties specified in column 2 of that Schedule in relation to that entry shall not be treated as hereditaments for the purposes of this Order.

(3) The Department may, by order made subject to affirmative resolution, amend Schedule 11 by—

(a)adding or omitting any entry; or

(b)altering the provisions set out, or the description of any property specified, in relation to any entry.

[F1(4) Regulations may provide that in prescribed cases—

(a)anything which would (apart from the regulations) be one hereditament shall be treated as more than one hereditament;

(b)anything which would (apart from the regulations) be more than one hereditament shall be treated as one hereditament.]