8A

In relation to England—

a

any reference to a hereditament required to be shown for a day in a central non-domestic rating list includes a reference to a hereditament which on that day falls within a description required to be shown for the day in the list, and

b

a hereditament is to be treated as shown in a central non-domestic rating list for a day if on that day—

i

it falls within a description of hereditament shown for the day in the list in relation to a person, and

ii

it is occupied or (if unoccupied) owned by that person.

8B

In relation to England, a hereditament falls within a description or class on a particular day if (and only if) it falls within the description or class immediately before the day ends.