PART 1Preliminary
Defined hereditamentsI15
1
Subject to paragraph (3), as regards a relevant day, a hereditament is a defined hereditament if either of the following conditions are fulfilled—
a
the conditions in paragraph (2);
b
the conditions in paragraph 1 of the Schedule.
2
For the purposes of paragraph (1)(a), the conditions are that the hereditament is shown in a list for—
a
31st March 2023, with a rateable value greater than zero;
b
the relevant day, with a rateable value greater than zero; and
c
each day (if any) falling after 31st March 2023 and before the relevant day, with a rateable value greater than zero.
3
A reference in this regulation to the rateable value shown in the central list for a hereditament for 31st March 2023 is taken to be a reference to—
a
the rateable value shown for the hereditament for that date in the central list; or
b
the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the central list for the hereditament for that date if that had been the only hereditament of the designated person shown in the central list for that date.
4
Where a hereditament or a class of hereditament shown in the central list in relation to a designated person3 is a defined hereditament on 1st April 2023 (“the original hereditament”), notwithstanding that on or after 31st March 2023—
a
part of the original hereditament becomes a hereditament shown in a local list; or
b
the person ceases to occupy or, if it is unoccupied, own part of the original hereditament,
the conditions in paragraph (2) or paragraphs 1(a), (b)(ii) and (c) of the Schedule are taken to be fulfilled as respects the whole of the original hereditament for so long as the person continues to be the designated person in relation to the original hereditament.