8. The notional liability in respect of any lands and heritages to which this Part applies and any day shall be calculated in accordance with the formula–
where–
RV is the rateable value for those lands and heritages on that day; and
APF is the appropriate poundage figure, being–
0.478 + S, where S is the additional factor of 0.006 and where the rateable value of those lands and heritages exceeds £25,000 on 1st April 2003; and
0.478, in any other case.