The Non-Domestic Rating (Transitional Period) Regulations 1990

Joint owners and occupiers

10.—(1) References in paragraph 2(6), (7) and (9) of Schedule 7A and regulation 8(6)(b) and 9(4)(b) to a person occupying, or being the owner of, a hereditament or part of a hereditament, include references to a person jointly occupying, or (as the case may be) entitled with another to possession of, the hereditament or part.

(2) Where such a joint owner or occupier is a qualifying person in relation to a hereditament as regards a transitional day and is also a person to whom paragraph 2(6) or (7) of Schedule 7A applies, the hereditament is to be treated as a defined hereditament notwithstanding that, at the time he was in joint occupation or ownership for the purposes of those provisions, the identity of any of the other joint owners or occupiers changed.