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schedule 6 of the act foresees a valuation of rateable hereditament to determine the base of the business rates tax.
schedule 6 of the act foresees a valuation of rateable hereditament to determine the base of the business rates tax.

vtesse has the obligation to regularly inform the voa of extension to its network so that the valuation of its hereditament can be adjusted.
vtesse has the obligation to regularly inform the voa of extension to its network so that the valuation of its hereditament can be adjusted.

if rental evidence is not available, the objective is to calculate the amount a hypothetical tenant would pay in rent to a hypothetical landlord for the actual hereditament.
if rental evidence is not available, the objective is to calculate the amount a hypothetical tenant would pay in rent to a hypothetical landlord for the actual hereditament.

[10] schedule 6 of the local government finance act on valuation of non-domestic hereditament, www.hmso.gov.uk
[10] schedule 6 of the local government finance act on valuation of non-domestic hereditament, www.hmso.gov.uk

it was set at 44,4 % of the rateable hereditament [6] for the fiscal year 2003/4 [7].
it was set at 44,4 % of the rateable hereditament [6] for the fiscal year 2003/4 [7].

liability for the rates falls on the person in occupation of the rateable hereditament, i.e. the person who is in "paramount control" of the assets.
liability for the rates falls on the person in occupation of the rateable hereditament, i.e. the person who is in "paramount control" of the assets.

the property unit as valued for rating purposes is called the "rateable hereditament" and includes land, buildings and rateable plant and machinery [10].
the property unit as valued for rating purposes is called the "rateable hereditament" and includes land, buildings and rateable plant and machinery [10].

[21] assuming the tenant undertook to pay the usual tenant's share and to bear the costs of the repairs and insurance and other expenses (if any) necessary to maintain the hereditament in a state to command rent.
[21] assuming the tenant undertook to pay the usual tenant's share and to bear the costs of the repairs and insurance and other expenses (if any) necessary to maintain the hereditament in a state to command rent.