The Non-Domestic Rating (Communications and Light Railways) (England) Regulations 2005
These Regulations provide in relation to England that certain property occupied, or, if unoccupied, owned by Greater Manchester Metro Limited, South Yorkshire Supertram Limited or any of the communications operators mentioned in the Schedule which would, apart from these Regulations, be more than one hereditament, shall be treated as one hereditament. These Regulations also specify who shall be treated as occupying each hereditament and the billing authority area in which each hereditament shall be treated as situated.