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The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999
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Certification of value
8. For the purposes of Part II of these Regulations, a hereditament in respect of which this Part applies, other than a hereditament to which paragraph 3 or paragraph 9 applies, shall be treated–
(a)as if it had been shown in the local non-domestic rating list for 31st March 2000, and
(b)as if the rateable value shown in the list for that day were such amount as is certified by the appropriate valuation officer as the amount which would have been shown in the local non-domestic rating list for that day if the hereditament had so fallen to be shown for that day in the list.
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