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(c) any tenement of which a building on a lot or section
and also on another lot or section forms part;
(d) any tenement of which a part of such a building forms
part,
then, with effect from the first day of the month following that in which the tenement became liable to an interim valuation, the ratcable value of that lot or section is-
(i) such interim valuation as is mentioned in paragraph (ơ) or (b) or the aggregate of such interim valuations; or (i) that proportion of the interim valuation of the tenement referred to in paragraph (c) which the area of the lot or section bears to the area of all the lots or sections on which the building stands; or
(iii) that proportion of the aggregate of the interim valuations of the tenements referred to in paragraph (d) which the area of the lot or section bears to the area of all the lots or sections on which the building stands; or
(iv) the aggregale of any two or more of the foregoing.
as the case may be; and-
(v) the rateable value, as set out on the relevant day in the list declared under section 13 of the Rating Ordinance 1973, of any tenement of which the land comprised in the lot or section (and no other land) forms part or the aggregate of the rateable values as so set out of every tenement which includes any interest in such land (and no other land); or
(vi) the interim valuation, as ascertained by the Comunis- sioner under the Rating Ordinance 1973, on the relevant day of any tenement of which the land comprised in the Jol or section (and no other land) forms part or the aggregate of such interim valuations of every tenement which includes any interest in such land (but no other land): or
(vi) where a building on the lot or section also stands on
another lot ar section-
(aa) that proportion of the rateable value, as set out on the relevant day in the list declared under section 13 of the Rating Ordinance 1973, of any tenement of which such building forms part, or of the interim valuation, as ascertained by the Commissioner under the Rating Ordinance 1973, on the relevant day of any such tenement, which the area or the lot or
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section bears to the area of all the lots or sections on which such building stands; or
(bb) that proportion of the aggregate of the rateable values, as so set out, or of the interim valuations on the relevant day us so ascertained, of each of the tenements of which a part of such building forms part, which the area of the lot or section bears to the area of all the lots or sections on which such building stands; or
(viii) the aggregate of any two or more of the foregoing, as the case may be.
(4) The reference in this Ordinance to the rateable value of a lenement as set out on the relevant day in the list declared under section 13 of the Rating Ordinance 1973 includes a reference to the rateable value of any tenement ascertained pursuant to sub- section (6) and the rateable value provided for by subsection (7).
(5) The reference in this Ordinance to the rateable value or the interim valuation of a lenement made by the Commissioner under the Rating Ordinance 1973 is, in a case where such rateable value or such interim valuation is varied on appeal under section 42 of that Ordinance, a reference to such rateable value or such interim valuation as so varied.
(6) Where no rateable value of a tenement has been ascer- tained under the Rating Ordinance 1973 whether by reason of the exemption of such tenement from assessment to rates or other- wise, the Commissioner shall if required by the Director ascertain the rateable value thereof as if the same were assessable to rates under that Ordinance.
(7) Where on the relevant day no rates are payable under the Rating Ordinance 1973 in relation to a tenement, otherwise than by reason of any exemption under section 36 of that Ordio- ance, the rateable value for the purposes of this section, of the lot or section forming such tenement shall be-
(a) the rateable value of the tenement of which the land comprised in such lot or section formed part as lası ascertained by the Commissioner for rating purposes; or
(b) the aggregate of the rateable values of—
(i) such tenements; or
(ii) the tenements which included any interest in such land; or
(iii) both the tenements referred to in sub-paragraph (i) and those referred to in sub-paragraph (ii),
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