Part I Valuation

8AAF1 Exemption from valuation and rating of certain moorings.

1

For the purpose of ascertaining the net annual value of any lands and heritages no account shall be taken of any mooring to which this section applies.

2

This section applies to any mooring—

a

used or intended to be used by a boat or ship; and

b

equipped only with a buoy attached to an anchor weight or other device—

i

which rests on or in the bed of the sea or any river or other waters when in use; and

ii

which is designed to be raised from that bed from time to time.