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The Non-Domestic Rating (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007

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2.  The whole hereditament has, subject to regulation 2(2), been unoccupied for a continuous period not exceeding twelve months and the person entitled to possession of the hereditament throughout that period is a person which—

(a)is a company limited by guarantee within the meaning of Article 12(2) of the Companies (Northern Ireland) Order 1986(1);

(b)is funded in respect of its capital costs, in whole or in part, by a public body; and

(c)provides accommodation and support services for a trade or business.

(1)

S.I. 1986/1032 (N.I. 6); Article 12 was amended by S.R. 1992 No. 405

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