The Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994
These Regulations provide in relation to England and Wales that certain property occupied, or, if unoccupied, owned by the British Railways Board, Railtrack PLC, Docklands Light Railway Limited, the Tyne and Wear Passenger Transport Executive, Greater Manchester Metro Limited, South Yorkshire Supertram Limited, British Telecommunications plc, Mercury Communications Limited, BR Telecommunications Limited, Energis Communications Limited, AT& T (UK) Limited or the British Waterways Board which would, apart from these Regulations, be more than one hereditament shall be treated as one hereditament. The Regulations also specify who shall be treated as occupying each hereditament.