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.