Light railway hereditaments
4.—(1) Where a person listed in Part 2 of the Schedule occupies or, if it is unoccupied, owns any hereditament which—
(a)is used wholly or mainly for the purposes of the parts of its undertaking which are concerned with the carriage of goods or passengers by rail, or for purposes ancillary to those purposes (including the purpose of exhibiting advertisements); and
(b)is not an excepted hereditament,
and if, apart from these Regulations, those hereditaments would be more than one hereditament, those separate hereditaments shall be treated as one hereditament.
(2) For the purposes of paragraph (1), “excepted hereditament” means a hereditament consisting of or comprising—
(a)premises used as a shop, hotel, museum or place of public refreshment;
(b)premises used wholly or mainly as office premises which are occupied by that person, where those premises are not situated on the operational land of that person;
(c)premises or rights so let out as to be capable of separate assessment; and
(d)premises, other than premises used in connection with the collection and delivery of parcels, goods or merchandise conveyed or to be conveyed by rail, used wholly or in part for purposes concerned with the carriage of goods or passengers by road transport or sea transport or with harbours, or for purposes incidental to such purposes.
(3) The hereditament described in paragraph (1) shall be treated—
(a)as occupied by the person named in respect of it; and
(b)as situated in the area of the billing authority listed against the person’s name in Part 2 of the Schedule.