CA 1 March 1990. In 1964 R received outlines consent to develop land including the hereditament. In 1966 permission was given for 12 shops but only the outer walls were built. In 1968 an airline obtained a sub-lease of the area and gained permission to develop it as an air terminal. The site was entered in the valuation list as an air terminal and assessed for rates accordingly. In 1981 the airline vacated the property and R returned it to its original shell condition. Unoccupied rates were paid until 31 March 1984. In 1984 W issued a notice under the Health and Safety at Work Act 974 requiring R to cease work on the site as brown asbestos was discovered. Remedial work was completed May 1985. R appealed the issue of a distress warrant for unoccupied rates for the period 1 April 1984 to 25 December 1985. R contended during the period covered by the warrant, the hereditament was exempt due to the General Rate Act 1967 sch 1 paras 2(a) and (b). 'Held' appeal and cross-appeal dismissed.