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5.—(1) Premises which fall within category 1 cannot fall within categories 2 to 6.
(2) Subject to paragraph (1), premises fall within–
(a)category 2 if their appropriate rateable value is between £1 and £11,500;
(b)category 3 if their appropriate rateable value is between £11,501 and £35,000;
(c)category 4 if their appropriate rateable value is between £35,001 and £70,000;
(d)category 5 if their appropriate rateable value is between £70,001 and £140,000;
(e)category 6 if their appropriate rateable value is over £140,000.
(3) In a case where part of licensed premises falls within one rating unit and part within one or more other rating units, the “appropriate rateable value” of the licensed premises is to be equal to the highest rateable value shown on the valuation roll in respect of any one of the rating units in question.
(4) In any other case, the “appropriate rateable value” of licensed premises means the rateable value shown on the valuation roll in respect of those premises or of larger premises of which they form part.
(5) In paragraph (3), “rating unit” means lands and heritages in respect of which there is a single entry on the valuation roll.
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