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2Subject to the following provisions of this Schedule, domestic property is any property which—
(a)by virtue of the definition of hereditament in section 115(1) of the [1967 c. 9.] General Rate Act 1967, would have been a hereditament for the purposes of that Act if that Act remained in force; and
(b)is not for the time being shown or required to be shown in a local non-domestic rating list or a central non-domestic rating list in force for the year beginning on 1st April 1991; and
(c)is not for the time being exempt from local non-domestic rating for the purposes of Part III of the 1988 Act.
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