PART 3Cases to which the prescribed rules apply
8
For the purpose of section 58(2) of the Act, the cases are those that fall within the descriptions prescribed in regulation 9, and do not fall within the descriptions prescribed in regulation 10.
Prescribed descriptions9
A defined hereditament where—
a
the NCA is greater than the sum calculated by applying the formula—
, and
b
on the relevant day, the occupier of the hereditament is the same person as the occupier on 31 March 2023.
Exceptions10
A defined hereditament where on the relevant day—
a
the chargeable amount would otherwise be zero under section 45A of the Act10, or
b
an apportionment under section 44A(1) of the Act11 applies to the hereditament and has effect in relation to the chargeable amount.