The Non-Domestic Rating (Waterways) (Wales) Regulations 2015
These Regulations provide that certain property occupied or, if unoccupied, owned by Canal & River Trust is to be treated as a single hereditament for the purposes of non-domestic rating. It also provides that Canal & River Trust is to be treated as the occupier of the hereditament and that it is to be treated as situated in the area of Wrexham County Borough Council.