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15.—(1) This regulation applies to lands and heritages on any day in the relevant year when they have a rateable value exceeding £29,000.
(2) The additional amount payable as rates in respect of lands and heritages and a day on which this regulation applies to them shall be calculated in accordance with the formula–
where–
AARP is the additional amount of rates payable;
RV is the rateable value of the lands and heritages on that day;
S is the additional factor of 0.004.
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