xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

  1. Introductory Text

  2. PART 1

    1. 1.Application, citation, commencement and interpretation

    2. 2.Relevant period, relevant day and relevant year

    3. 3.Defined hereditaments

    4. 4.Special authorities

  3. PART 2

    1. 5.Notional chargeable amount

    2. 6.Base liability for 2010-11 for a defined hereditament

    3. 7.Base liability for years subsequent to 2010-11

    4. 8.Appropriate fraction

    5. 9.Application of regulation 10

    6. 10.Rules for determining chargeable amount

    7. 11.Change in rateable value after 1st April 2010

    8. 12.Change in rateable value on 1st April 2010

    9. 13.Partly occupied hereditaments

  4. PART 3

    1. 14.Certificates for changes in rateable value: 1st April 2010

    2. 15.Certificates for change in rateable value: 31st March 2010

    3. 16.Certification: splits and mergers prior to 1st April 2010

    4. 17.Certificates: general

    5. 18.Appeals against certificates

    6. 19.Revocations

  5. Signature

    1. SCHEDULE 1

      ALTERED HEREDITAMENTS

      1. 1.Interpretation

      2. 2.Hereditaments to which Schedule 1 applies

      3. 3.Altered hereditament: base liability for 2010-11

      4. 4.Altered hereditament: notional chargeable amount

      5. 5.Altered hereditament: application of regulation 9

      6. 6.Altered hereditament: change in rateable value

    2. SCHEDULE 2

      SPLITS AND MERGERS

      1. 1.Cases where this Schedule applies

      2. 2.Rules for determination of chargeable amount for new hereditament: splits on 1st April 2010

      3. 3.Rules for determination of chargeable amount for new hereditament: mergers on 1st April 2010

      4. 4.Rules for determination of chargeable amount for new hereditament: splits after 1st April 2010

      5. 5.Rules for determining the chargeable amount for new hereditament: mergers after 1st April 2010

      6. 6.Changes in the value of new hereditament: year of creation

      7. 7.Notional chargeable amount for new hereditament

      8. 8.Base liability for year after year in which creation day falls

      9. 9.Base liability for subsequent years for new hereditament

      10. 10.Rateable value: hereditament split or merged after 1st April 2010

  7. Explanatory Note