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Paragraph 4 Type 4 – The occupation exhibits certain characteristics

Original text. Later amendments are not shown.

(1)

An arrangement is an artificial arrangement for the purposes of section 63H(1)(a) of the Act when one or both of the following applies to the occupation of the hereditament—

(a)

the occupation is beneficial primarily because it contributes to the carrying on of a non-domestic rates mitigation business;

(b)

the benefit of the occupation wholly or mainly arises from a WiFi or Bluetooth transmitter (and any associated apparatus) used for localised electronic marketing or advertising.

(2)

In paragraph 4(1)(a), “non-domestic rates mitigation business” means a business or person involved with the operation (including advising, co-ordinating or managing) of a scheme or schemes for the predominant purpose of reducing non-domestic rates liability.