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5. Where this Schedule applies, regulation 8 (appropriate fraction), regulation 11 (change in rateable value after 1 April 1995), regulation 12 (special authorities: special cases) and regulation 13 (special authorities: change in rateable value after 1 April 1995) apply in relation to an altered hereditament as if, for references to 1 April 1995, there were substituted references to the day for which the altered hereditament is shown for the first time in the list following its alteration.
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