PART 3Miscellaneous
Certification: splits and mergers before 1st April 2023I120
1
This regulation applies where—
a
on a day before 1st April 2023 a hereditament (“new hereditament”) comes into existence by virtue of—
i
property previously rated as a single hereditament becoming liable to be rated in parts;
ii
property previously rated in parts becoming liable to be rated as a single hereditament; or
iii
a hereditament or any part of a hereditament becoming part of a different hereditament; and
b
the new hereditament is first shown in a list on 1st April 2023.
2
If this regulation applies the appropriate valuation officer must—
a
certify that this regulation applies; and
b
certify the rateable value that should have been shown in a list for the new hereditament for 31st March 2023.
3
These Regulations have effect, in relation to 1st April 2023 and any subsequent relevant day, as if—
a
the new hereditament came into existence on 31st March 2023;
b
the new hereditament was shown in a list for that day; and
c
the rateable value certified under paragraph (2) was the value shown in the list for the hereditament for that day.