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6.—(1) Subject to paragraph (2) below, this Part applies to lands and heritages which are shown in the roll on 1st April 2001 if either–
(a)paragraph (a) or paragraph (b) of regulation 7 of the 2000 Regulations; or
(b)Part III of those Regulations,
applies to them as regards 31st March 2001, and they are not shown in a merged, split or reorganised entry taking effect on 1st April 2001.
(2) This Part shall cease, as from the date of any merged, split or reorganised entry taking effect subsequent to 1st April 2001, to apply to the lands and heritages shown in that entry.
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