The Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025
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2 Qualifying retail, hospitality or leisure hereditament
For the purposes of paragraph 10(9B) of Schedule 4ZA (occupied hereditaments: chargeable amount) to the Local Government Finance Act 1988, a “qualifying retail, hospitality or leisure hereditament” means a hereditament that— (a) is used wholly or mainly for one or more of the qualifying purposes specified in regulation 3, and (b) is not used wholly or mainly for one or more of the purposes specified in Schedule 1.
2 Qualifying retail, hospitality or leisure hereditament
For the purposes of paragraph 10(9B) of Schedule 4ZA (occupied hereditaments: chargeable amount) to the Local Government Finance Act 1988, a “qualifying retail, hospitality or leisure hereditament” means a hereditament that— (a) is used wholly or mainly for one or more of the qualifying purposes specified in regulation 3, and (b) is not used wholly or mainly for one or more of the purposes specified in Schedule 1.
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