Qualifying industrial hereditament
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A 'qualifying industrial hereditament' is any hereditament other than a retail hereditament in relation to which all the buildings comprised in the hereditament are (regulation 2 of The Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008): '(a) constructed or adapted for use in the course of a trade or business; and (b) constructed...Explore the subscription options here to get full access to isurv, including downloads.
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