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14.(1) Subject to paragraph (3), where it appears to the Department that part of a hereditament included in the valuation list is occupied, and that some other part of the hereditament is unoccupied, but is likely to remain unoccupied for a short time only, the district valuer (a)at the request of the Department; and (b)with the agreement of the occupier as to the extent of those parts; (2) Where the net annual value of a hereditament is apportioned under paragraph (1), then, as from (a)the commencement of the year in which the request was made; or (b)the date on which the hereditament became partly occupied and partly unoccupied, (i)the unoccupied part becomes occupied; or (ii)a further apportionment is made under paragraph (1); or (iii)an alteration is made in the valuation list in pursuance of an application for revision made by reason of the hereditament being occupied in parts, (3) Paragraph (1) shall not apply to a hereditament where the owner is rated under Article 20 or has undertaken under Article 21(1)(a) or (b) to pay the rates chargeable in respect of the hereditament.
© 1977 Crown Copyright
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