(1)Schedule 5 to the 1988 Act (exemptions from non-domestic rating) is amended as follows.
(2)For paragraph 3(a) (which provides that a building is an agricultural building if it is occupied together with agricultural land and is used solely in connection with agricultural operations on the land) there is substituted—
“(a)it is occupied together with agricultural land and is used solely in connection with agricultural operations on that or other agricultural land, or.”
(3)After paragraph 7(1)(b) there is inserted “, and
(c)the members who are occupiers of the land together have control of the body.”
(4)For paragraph 7(3) there is substituted—
“(3)This sub-paragraph applies if—
(a)the building in question is occupied by a body corporate any of whose members are, or are together with the body, the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above, and
(b)the members who are occupiers of the land together have control of the body.”
(5)After paragraph 7(8) there is inserted—
“(9)In this paragraph “control” shall be construed in accordance with section 416(2) to (6) of the Income and Corporation Taxes Act 1988.”