Regulation 1 Citation, commencement and interpretation

These Regulations may be cited as the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 and shall come into force on 30th December 1994.

In these Regulations—

• “office premises” means any hereditament constructed or adapted as offices or for office purposes, or used wholly or mainly for such purposes;

• “office purposes” includes the purposes of administration and clerical work and handling money; and “clerical work” includes writing, book-keeping, typing, filing, duplicating, sorting papers or information or calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication;

• “operational land”, in relation to a person designated by regulation 5(1) of the Central Rating Lists Regulations 1994^f1, means land which is used for the purposes of carrying on that person’s undertaking, not being land which, in respect of its nature and situation, is comparable rather with land in general than with land which is used for the purposes of carrying on of statutory undertakings (within the meaning of the Town and Country Planning Act 1990^f2);

• any reference to hereditaments used for any purpose includes a reference to hereditaments which are unused but in relation to which it appears that when next in use they will be used for such a purpose;

• any reference to a hereditament is to a non-domestic hereditament; and

• any reference to a company or other body by name is a reference to the company or other body registered by or bearing that name at the date its name is entered in the list.