The Valuation for Rating (Former Enterprise Zones) (Amendment) Regulations 1992
Regulation 2 of these Regulations amends the Non-Domestic Rating (Former Enterprise Zones) Regulations 1991 (“the principal Regulations”). The effect of the amendment is that for the purposes of the principal Regulations a hereditament or part of a hereditament is treated asceasing to form part of an enterprise zone andhaving been situated in such a zone, where it or the part in question is built above land in respect of which both (a) and (b) are satisfied.