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3. Part IV shall apply to any property which is, or which may become, liable to a rate and which is occupied by the Company, for the purposes of its undertaking but which is not—
(a)an hotel, refreshment-room, dwelling-house, residence, town office or town receiving depot;
(b)used and occupied for the purposes of subsidiary services (other than those connected with the local collection and delivery of parcels, goods or merchandise conveyed or to be conveyed by rail) carried on by that company for the purposes of road, sea or other transport;
(c)a store, building or other premises let by that company or, if unused, capable of being so let.
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