16(1)This Part of this Schedule, except for paragraph 22, applies to the determination of the market value in accordance with this Schedule—
(a)whether or not the standard valuation method is being used, and
(b)whether or not that method is being used because this Schedule requires its use.
(2)Paragraph 22 applies to the determination of the market value in accordance with this Schedule only if the standard valuation method is being used.