QBD 28 January 1988. Throughout the relevant period, 1 April 1984 to 17 July 1985, the premises were owned by X and formed one unit for rating purposes with adjoining offices. When the appellants (C) began to trade they took over occupation and were sole occupiers. General Rate Act 1967 s16 provides that every occupier of property should be liable to rates according to the rateable value of the property. A rate was made by the council (N) and demanded of C. C contended they were not liable for rates as they were not occupiers under s16. This lays down four criteria: there must be actual occupation, it must be exclusive ..., the occupation must be of some value and benefit ... and the occupation must not be for too transient a period. Three criteria were satisfied but not the second as C claimed that the offices, which could be, although were not, occupied by someone else. This meant they did not have exclusive possesion . Appeal allowed.