The Non-Domestic Rating (Transitional Period) Regulations 1990

Changes in hereditaments: general

6.—(1) Schedule 7A is to be treated as applying (and continuing to apply) notwithstanding that works are carried out on a hereditament, or the extent of a hereditament is reduced or increased (whether by split or merger or otherwise); but–

(a)without prejudice to the generality of regulation 7, insofar as such an event causes the rateable value shown for the hereditament in a local non-domestic rating list to be altered, that regulation applies;

(b)where a hereditament splits or a merged hereditament arises, this paragraph has effect subject to regulations 8 and 9; and

(c)paragraphs (4) and (5) below deal with the application of paragraphs 2(2), (3) and (5), 7(1)(e) and 8(1)(e) of Schedule 7A to cases where such an event occurs.

(2) For the purposes of this regulation and regulations 8 and 9 a hereditament splits if it is shown in an old list or in a local non-domestic rating list and on or after 1st April 1990 it becomes (or becomes incorporated within) more than one hereditament.

(3) For the purposes of this regulation and regulations 8 and 9 a merged hereditament arises if on or after 1st April 1990 it becomes comprised of or incorporates two or more parts which, immediately before the merger, were separate hereditaments (or parts of separate hereditaments), being separate hereditaments (or parts of separate hereditaments) shown in an old list or in a local non-domestic rating list.

(4) Where a merged hereditament arises, or the extent of a hereditament is increased–

(a)the first condition mentioned in paragraph 2(2) of Schedule 7A is to be treated as fulfilled in relation to the merged or increased hereditament if it was fulfilled (or treated as fulfilled) in relation to any hereditament incorporated wholly or partly in the merged hereditament, or (as the case may be) in relation to any part of the increased hereditament;

(b)the second condition mentioned in paragraph 2(3) of Schedule 7A is to be treated as fulfilled in relation to the merged or increased hereditament as regards the period before the day on which the merger or increase took place or, if different, on which any entry or alteration in a local non-domestic rating list in relation to the merger or increase has effect, if it was fulfilled (or treated as fulfilled) with respect to that period in relation to any hereditament incorpor ated wholly or partly in the merged hereditament, or (as the case may be) in relation to any part of the increased hereditament;

(c)a person who is a qualifying individual in relation to the merged or increased hereditament is to be treated as a person to whom paragraph 2(6) or (7) of Schedule 7A applies in relation to the merged or increased hereditament as regards the period before the merger or increase took place if he was such a person (or treated as such a person) with respect to that period in relation to any hereditament incorporated wholly or partly in the merged hereditament, or (as the case may be) in relation to the increased hereditament as it existed before the increase; and

(d)paragraph 7(1)(e) or 8(1)(e) of Schedule 7A is to be treated as satisfied in relation to the merged or increased hereditament as regards the period before the day on which the merger or increase took place or, if different, on which any entry or alteration in a local non-domestic rating list in relation to the merger or increase has effect, if it was satisfied (or treated as satisfied) with respect to that period in relation to any hereditament incorporated wholly or partly in the merged hereditament, or (as the case may be) in relation to any part of the increased hereditament.

(5) Without prejudice to paragraph (4), where a hereditament splits, or the extent of a hereditament is reduced–

(a)the first condition mentioned in paragraph 2(2) of Schedule 7A is to be treated as fulfilled in relation to the parts into which it split or the reduced hereditament if it was fulfilled (or treated as fulfilled) in relation to the hereditament which split or (as the case may be) in relation to the hereditament whose extent was reduced;

(b)the second condition mentioned in paragraph 2(3) of Schedule 7A is to be treated as fulfilled in relation to the parts into which it split or the reduced hereditament as regards the period before the day on which the split or reduction took place or, if different, on which any entry or alteration in a local non-domestic rating list in relation to the split or reduction has effect, if it was fulfilled (or treated as fulfilled) with respect to that period in relation to the hereditament which split or (as the case may be) in relation to the hereditament whose extent was reduced;

(c)a person who is a qualifying individual in relation to a part into which the hereditament splits or the reduced hereditament is to be treated as a person to whom paragraph 2(6) or (7) of Schedule 7A applies in relation to the part or reduced hereditament as regards the period before the split or reduction took place if he was such a person (or treated as such a person) with respect to that period in relation to the hereditament which split or (as the case may be) in relation to the reduced hereditament as it existed before the reduction; and

(d)paragraph 7(1)(e) or 8(1)(e) of Schedule 7A is to be treated as satisfied in relation to the parts into which it split or the reduced hereditament as regards the period before the day on which the split or reduction took place or, if different, on which any entry or alteration in a local non-domestic rating list in relation to the split or reduction has effect, if it was satisfied (or treated as satisfied) with respect to that period in relation to the hereditament which split or (as the case may be) in relation to the hereditament whose extent was reduced.