12F1Supplementary provisions as to deductions from development value.N.I.
(1)Where—
(a)any land taken as a whole has a development value; and
(b)an act or event occurs or has occurred in relation to part of that land such that, in accordance with any of the preceding provisions of this Part, an amount is required to be deducted from the development value of that part of that land for the purpose of determining whether that part has or had a balance of development value at any subsequent time;
then (without prejudice to the operation of any of the preceding provisions of this Part with respect to any part of the land taken separately) the land taken as a whole shall be treated as not having (or as not having had) any such balance at that subsequent time.
(2)Where in accordance with any of the preceding provisions of this Part an amount is required to be deducted from the development value of any land, there shall be attributed to the various parts of that land so much of that amount as might reasonably be expected to have been attributed thereto if the authority determining the amount had been required to apportion it between those parts in accordance with the same principles as applied to its determination.
(3)Where two or more acts or events occur or have occurred in relation to the same land such that in accordance with any of the preceding provisions of this Part, an amount is required to be deducted from the development value of that land or any part thereof—
(a)those provisions shall apply cumulatively; and
(b)the requisite deduction from the development value of that land or that part shall be made by reference to each of those acts or events.
F1rep. with saving by 2001 c. 2 (NI)