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The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016
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Altered hereditament: change in rateable value
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6. Regulations 10 (appropriate fraction) and 13 (change in rateable value after 1st April 2017) have effect in relation to an altered hereditament to which this Schedule applies as if for references to 1st April 2017 there were substituted references to the day for which the altered hereditament is shown for the first time in a local list following the alteration.
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