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55.—(1) This regulation contains rules for the purposes mentioned in section 10(6) of the Act.
(2) A building shall be treated as contained in an authority’s area if its greater or greatest part is treated by virtue of regulation 54(3) or (5) as situated in its area.
(3) In the following provisions of this regulation the relevant authority is the charging authority in whose area a building is, or is treated as, contained.
(4) Where a building (so far as it is in fact contained within the relevant authority’s area) is contained wholly within a single part of the authority’s area for which it has set an amount for its personal community charge for a chargeable financial year, the building shall be treated as contained within that part.
(5) Where a building is situated within more than one part of the area of the relevant authority for which it has set amounts for its personal community charge for the year, the building shall be treated as contained in whichever of those parts contains the greater or greatest part of the building, ascertained by reference to its superficial extent.
(6) Where it appears to the relevant authority that no such part of a building can reasonably be ascertained to be greater than any other for the purposes of paragraph (5), the building shall be treated as falling in such part of its area (being a part within which some of the building falls) as is determined by the authority.
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