PART 2New property
Availability of relief – further works to lands and heritages granted relief under regulation 4 or 67.
Regulation 8 grants relief to a person who is liable to pay non-domestic rates in respect of lands and heritages on a day in the relevant year if—
(a)
the person has been awarded relief under regulation 4 or 6,
(b)
the entry in the valuation roll for the lands and heritages is altered in pursuance of section 2(1)(d) of the 1975 Act,
(c)
that alteration takes effect on a day on or after 1 April 2019,
(d)
there is a relevant increase in rateable value within the meaning of section 2A(5) of the 1975 Act6 on the day the alteration takes effect.