(1) If the council is of the opinion that the levying of a charge--(a) would apply unfairly, and(b) could cause hardship to a person who is liable to the charge in respect of two or more separate parcels of land,it may treat the parcels as being a single parcel and levy the charge accordingly.
(2) Separate parcels may be treated as being a single parcel under this section only if each separate parcel is subject to the same category or sub-category declared by the council under Part 3.
(3) A council must not treat separate parcels as being a single parcel under this section--(a) if each parcel is a parcel on which a dwelling is erected or a parcel that comprises (or substantially comprises) a dwelling in a residential flat building, or(b) if the parcels are a combination of parcels referred to in paragraph (a).