IHT - Business Relief - Clarification

wouldyoulikeacupoftea

I'm finding some of the HMRC info about Business Relief a bit unclear, maybe someone can help.

My situation: Deceased was sole trader, business involved renting out office space.

HMRC page on Business Relief ( ... I can't post links, but go to HMRC site and type Business Relief in the search box to find the page ...) says:

1) 100 per cent relief is available for a business or interest in a business, or a holding of shares in an unlisted company.
2) 50 per cent relief rate is available for land, buildings, plant or machinery used in a business that you are a partner in or control at the time of your death

Its not clear what is encompassed by 'business' in (1), does this mean the whole business and all its assets?

Similarly, with (2) its not clear whether this only applies to situations where deceased is a joint partner.

Hence I can't figure out whether 50% or 100% relief applies.

Thanks in advance for any help ....

wouldyoulikeacupoftea

Any ideas anyone?