3.—(1) Where pitches for leisure caravans on a relevant site constitute separate hereditaments by virtue of their being occupied by persons other than the site operator, those pitches shall, subject to paragraph (2), together with so much of the site as constitutes a hereditament in the occupation of that site operator, be treated as one hereditament and as occupied by that site operator.
(2) Paragraph (1) does not apply to any pitch which is occupied by a charity or trustees for a charity, and which is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).
(3) For the purposes of this regulation a caravan pitch, and any area comprising it, shall be taken as including the caravan for the time being on the pitch if apart from this regulation the caravan would be included as part of a rateable hereditament.