Regulation 3 Types of arrangements

(1)

The Schedule to these Regulations specifies types of arrangements which are artificial for the purposes of section 63H(1)(a) of the Act.

(2)

But an arrangement of any type specified in the Schedule is not artificial if a determination is made by a billing authority to that effect having regard to all the circumstances.

(3)

The circumstances referred to in paragraph (2) may include—

(a)

whether the occupier is or was operating a business whose predominant purpose is or was not related to reducing non-domestic rates liability;

(b)

the proportion of the hereditament that is or was being occupied to conduct the business operated by the occupier;

(c)

the period of time for which the hereditament is or was occupied;

(d)

whether the characteristics of the hereditament are compatible with the predominant purpose of the business being conducted there.