These Regulations provide for the treatment in non-domestic rating lists of certain hereditaments which consist exclusively of telecommunications apparatus.

Regulation 2 contains definitions, and regulation 3 provides that telecommunications apparatus situated on a hereditament occupied for telecommunications purposes (the “principal hereditament”) in such a way as to constitute a separate hereditament is to be treated together with the principal hereditament as a single hereditament in the occupation of the telecommunications operator entitled to payment for the use of the principal hereditament by any other such operator.