(1)Part III of the 1988 Act is amended as set out in subsections (2) to (6) (which provide for the abolition of liability to non-domestic rating in respect of sporting rights).
(2)In section 64(4) (relevant hereditaments), paragraph (d) (rights of sporting severed from occupation of land) is omitted.
(3)In section 65 (owners and occupiers of hereditaments or land)—
(a)in subsection (3), for “subsections (4) to (9) below” there is substituted “ the following provisions of this section ”, and
(b)subsection (9) (owners and occupiers of rights of sporting) is omitted.
(4)In Schedule 5 (hereditaments exempt from local non-domestic rating), paragraphs 10 (certain fishing rights) and 14(3) (fishing and shooting rights of drainage authorities) are omitted.
(5)In Schedule 6 (rateable value of non-domestic hereditaments), after paragraph 2B there is inserted—
“2C(1)This paragraph applies where—
(a)a hereditament consists wholly or in part of land on which a right of sporting is exercisable; and
(b)the right is not severed from the occupation of the land.
(2)For the purposes of determining the rateable value of the hereditament under paragraph 2 above, the rent at which the hereditament might reasonably be expected to let shall be estimated as if the right of sporting did not exist.
(3)In this paragraph “right of sporting” means a right of fowling, shooting, taking or killing game or rabbits, or fishing.”
(6)In paragraph 3 of Schedule 6 (alternative rules for determination of rateable value of certain hereditaments), in sub-paragraphs (1)(a) and (2)(a), for “2B” there is substituted “ 2C ”.