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After subsection (8) of section 3 of the [1976 c. 15.] Rating (Caravan Sites) Act 1976 (valuation and rating of caravan sites) there shall be inserted the following subsection—
“(8A)Where—
(a)a caravan site is treated under subsection (1) above as a single unit of lands and heritages ;
(b)a caravan pitch on that site would be taken as including, as part of lands and heritages, the caravan for the time being on it; and
(c)the caravan pitch is separately occupied by a person other than the site operator,
the assessor shall, on the application of that person, omit the pitch from the single unit and enter it separately in the valuation roll.”.
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