2E+WIn section 43 of the 1988 Act (occupied hereditaments: liability)—
(a)in subsection (4), for “subsection (5)” there is substituted “ subsections (5) and (6A) ”, and
(b)after subsection (6) there is inserted—
“(6A)Where subsection (6B) below applies, the chargeable amount for a chargeable day shall be calculated in accordance with the formula—
(6B)This subsection applies where—
(a)on the day concerned the hereditament is within a settlement identified in the billing authority’s rural settlement list for the chargeable financial year,
(b)the rateable value of the hereditament shown in the local non-domestic rating list at the beginning of that year is not more than any amount prescribed by the Secretary of State by order, and
(c)on the day concerned—
(i)the whole or part of the hereditament is used as a qualifying general store or qualifying post office, or
(ii)any conditions prescribed by the Secretary of State by order are satisfied;
and subsections (6C) to (6E) below apply for the purposes of this subsection.
(6C)A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if—
(a)a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and
(b)such a trade or business is not carried on in any other hereditament, or part of a hereditament, in the settlement concerned.
(6D)A hereditament, or part of a hereditament, is used as a qualifying post office on any day in a chargeable financial year if—
(a)it is used for the purposes of the Post Office (within the meaning of the Post Office Act 1953), and
(b)no other hereditament, or part of a hereditament, in the settlement concerned is so used.
(6E)Where a hereditament or part is used as a qualifying general store or qualifying post office on any day in a chargeable financial year, it is not to be treated as ceasing to be so used on any subsequent day in that year merely because the condition in subsection (6C)(b) or (6D)(b) above ceases to be satisfied”.