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SCHEDULES

Article 3, Sch.14.

F1 SCHEDULE 2N.I.DEFINITIONS RELATING TO INDUSTRIAL HEREDITAMENTS

F1prosp. rep. by 2004 NI 4

1.  In this Order—

2.  For the purposes of this Order—N.I.

Sub-para. (a) rep. by 1994 NI 11

[F52A.]  [F5For the purposes of sub-paragraph (b) of the definition of “industrial hereditament”]N.I.

[F5(a)a hereditament shall be deemed not to be occupied and used as a factory if it is primarily occupied and used for any of the following purposes, or for a combination of any such purposes—

(i)the purposes of a retail shop;

(ii)the purposes of distributive wholesale business;

(iii)the purposes of storage;

(iv)the purposes of a public supply undertaking;

(v)any other purposes whether or not similar to any of the foregoing, which are not those of a factory;]

(b)a hereditament shall not be deemed not to be occupied and used as a factory by reason only of the fact that the owner or occupier of the hereditament is the only person working therein or that no other person working therein is in his employment;

(c)any place used by the occupier for the housing or maintenance of his road vehicles or as stables shall, notwithstanding that it is situated within the close, curtilage or precincts forming a factory and used in connection therewith, be deemed not to form part of the factory.

3.  Where two or more properties within the same curtilage, or contiguous to one another are in the same occupation and, though treated for any reason as two or more hereditaments for the purposes of valuation and rating, are used as parts of a single mine, quarry or factory, then, for the purposes of determining whether the several hereditaments are industrial hereditaments, they shall be treated as if they formed parts of a single hereditament comprising all those hereditaments.N.I.