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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

Regulation 2 of these Regulations amends the Non-Domestic Rating (Former Enterprise Zones) Regulations 1991 (“the principal Regulations”). The effect of the amendment is that for the purposes of the principal Regulations a hereditament or part of a hereditament is treated as

(a)

ceasing to form part of an enterprise zone and

(b)

having been situated in such a zone, where it or the part in question is built above land in respect of which both (a) and (b) are satisfied.