[Part 3 Cases Where More than One Relief Applies]

[Part 3 Cases Where More than One Relief Applies]

[5

(1)     This paragraph applies if—

(a)     for any day in a financial year any description of hereditament is shown against a person's name in [the central non-domestic rating list in force for the year in relation to England], and

(b)     paragraphs 2 and 4 apply in relation to that description of hereditament

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