2

A hereditament is exempt to the extent that it is occupied by an organisation responsible for the conduct of public religious worship in a place falling within sub-paragraph (1)(a) above and—

a

is used for carrying out administrative or other activities relating to the organisation of the conduct of public religious worship in such a place; or

b

is used as an office or for office purposes, or for purposes ancillary to its use as an office or for office purposes.

3

In this paragraph “office purposes” include administration, clerical work and handling money; and “clerical work” includes writing, book-keeping, sorting papers or information, filing, typing, duplicating, calculating (by whatever means), drawing and the editorial preparation of matter for publication.