In this Schedule—

• “office premises” means any hereditament constructed or adapted as offices or for office purposes, or used wholly or mainly for such purposes;

• “office purposes” includes the purposes of administration and clerical work and handling money; and “clerical work” includes writing, book-keeping, typing, filing, duplicating, sorting papers or information or calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication;

• “operational land”, in relation to a designated person, means land which is used for the purposes of carrying on that person’s undertaking, being land which, in respect of its nature and situation, is comparable rather with land which is used for the purposes of carrying on of statutory undertakings (within the meaning of the Town and Country Planning Act 199013) than with land in general;

• and any reference to hereditaments used for any purpose includes a reference to hereditaments which are unused but in relation to which it appears that when next in use they will be used for such a purpose.