Property of drainage authoritiesE+W
14(1)A hereditament is exempt to the extent that it consists of any of the following—E+W
(a)land which is occupied by a drainage authority and which forms part of a main river or of a watercourse maintained by the authority;
(b)a structure maintained by a drainage authority for the purpose of controlling or regulating the flow of water in, into or out of a watercourse which forms part of a main river or is maintained by the authority;
(c)an appliance so maintained for that purpose.
(2)[“Drainage authority” [means the Environment Agency, the Natural Resources Body for Wales or] any internal drainage board and “main river” and “watercourse” have the same meanings, respectively, as they have in the Water Resources Act 1991 and the Land Drainage Act 1991.]
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .