The Non-Domestic Rating (Waterways) (England) Regulations 2012
These Regulations provide in relation to England 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 specifies that Canal & River Trust is to be treated as the occupier of this hereditament and that it is to be treated as situated in the area of Birmingham City Council.