Amendment of the 1994 Regulations: splits and mergers
5. In paragraph 9(3) of Schedule 2 to the 1994 Regulations—
(a)after the words “T is” insert:
“the amount which is or would have been”, and
(b)at the end insert:
“if the hereditament were occupied and section 43(6) (charities), 44A (partly occupied hereditaments), 47(1) (discretionary relief) and 49(1) (reduction or remission of liability) of the Act and regulations 10(5) (charities), 12(5) (charities in special authority areas) and 17 (partly occupied hereditament) did not apply to it for the creation day.”.