Regulation 2 InterpretationI1

In these Regulations—

• “the Act” (“y Ddeddf”) means the Local Government Finance Act 1988;

• “qualifying industrial hereditament” (“hereditament diwydiannol cymwys”) means any hereditament, other than a retail hereditament, in relation to which all buildings comprised in the hereditament are—

  1. (a)

     constructed or adapted for use in the course of a trade or business; and

  2. (b)

     constructed or adapted for use for one or more of the following purposes, or one or more such purposes and one or more purposes ancillary thereto—

     1. (i)

        the manufacture, repair or adaptation of goods or materials, or the subjection of goods or materials to any process;

     2. (ii)

        storage (including the storage or handling of goods in the course of their distribution);

     3. (iii)

        the working or processing of minerals; and

     4. (iv)

        the generation of electricity;

• “relevant non-domestic hereditament” (“hereditament annomestig perthnasol”) means any non-domestic hereditament consisting of, or of part of, any building, together with any land ordinarily used or intended for use for the purposes of the building or part; and

• “retail hereditament” (“hereditament masnachol”) means any hereditament where any building or part of a building comprised in the hereditament is constructed or adapted for the purpose of the retail provision of—

  1. (a)

     goods, or

  2. (b)

     services, other than storage for distribution services, where the services are to be provided on or from the hereditament.