Part II Agricultural Derating in Scotland
6 Buildings occupied in connection with bee-keeping.
Notwithstanding anything in section 7(2) of the Act of 1956, a building (other than a dwelling-house)—
a
which is occupied by a person keeping bees and which is used solely in connection with the keeping of those bees, and
b
in respect of which the same condition is satisfied as has to be satisfied under subsection (5) of section 5 of this Act for a building used as mentioned in subsection (2)(a) or (b) of that section to be a building to which that section applies,
shall be treated as respects the year 1971-72 and subsequent years as agricultural lands and heritages for the purposes of section 7(3) of the Act of 1956.