(1) This section applies if 2 or more lots (the
"pre-amalgamated lots" ) included in a scheme were amalgamated into 1 lot (the
"amalgamated lot" ) after the last adjustment order or the relevant decision
was made for the scheme.
"pre-amalgamated lot entitlement" means the proportion of the decided
entitlements or the last adjustment order entitlements that applied to a
pre-amalgamated lot before it was amalgamated.