Paragraph 2

by virtue of the definition of hereditament in section 115(1) of the M1General Rate Act 1967, would have been a hereditament for the purposes of that Act if that Act remained in force; and

is not for the time being shown or required to be shown in a local non-domestic rating list or a central non-domestic rating list in force for the year beginning on 1st April 1991; and

is not for the time being exempt from local non-domestic rating for the purposes of Part III of the 1988 Act.