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11.—(1) Class F consists of any hereditament in relation to which the conditions in paragraph (2) are fulfilled.
(2) The conditions mentioned in paragraph (1) are that—
(a)the hereditament is first entered onto a local non-domestic rating list for the area of a billing authority in England on or after 1st April 2013;
(b)that hereditament is used wholly or mainly for the purposes of the transformation or transmission of electrical power;
(c)the generating plant for the hereditament is situated in offshore waters; and
(d)that generating plant for the hereditament uses as its primary source of energy—
(i)wind; or
(ii)water (including wave or tidal).
(3) In this regulation, “offshore waters” means—
(a)waters in or adjacent to the United Kingdom which are between the mean low water mark and the seaward limits of the territorial sea; and
(b)waters within an area designated under section 1(7) of the Continental Shelf Act 1964(1).
1964 c.29. Section 1(7) was amended by section 37 of, and paragraph 1 of Schedule 3 to, the Oil and Gas (Enterprise) Act 1982 (c.23); section 103 of the Energy Act 2011 (c.16).