(1) In this section -
"approved scheme" means a scheme undertaken with the approval of a local authority which has as its object, or amongst its objects, the provision of sewerage facilities, water supplies or roads for public purposes;
"qualifying premises" means a building or structure the site of which is wholly within a qualifying rural area, and which -
(a) apart from this section is not an industrial building or structure within the meaning of section 268, and
(i) is in use for the purposes of a trade or profession or for the purposes of an approved scheme, or
(ii) whether or not it is so used, is let on bona fide commercial terms for such consideration as might be expected to be paid in a letting of the building or structure negotiated on an arm's length basis,
but does not include any part of a building or structure in use as or as part of a dwelling house.
(a) Subject to paragraph (b), subsections (3) to (5) and (as inserted by the Finance Act 2006) sections 270(4), 27
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