21(1)This paragraph applies for the purposes of this Schedule.E+W
(2)“Exempt” means exempt from local non-domestic rating.
(3)Any land, building or property not in use shall be treated as used in a particular way if it appears that when next in use it will be used in that way.
(4)Any land or building which is not occupied shall be treated as occupied in a particular way if it appears that when next occupied it will be occupied in that way.
(5)A person shall be treated as an occupier of any land or building which is not occupied if it appears that when it is next occupied he will be an occupier of it.