Supplementary
7. Where the undertaking carried on by a Company in the financial year 1993-94 consists of or comprises lands and heritages in any valuation area which fall within the prescribed class of lands and heritages, the assessor for that area shall–
(a)determine the rateable value of such lands and heritages in accordance with article 5; and
(b)where the undertaking consists of or comprises such lands and heritages in two or more rating areas within that valuation area, apportion that value in accordance with article 6.