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4. For the purposes of section 6(1) of the 1975 Act, the rateable value of any lands and heritages which fall within the prescribed class of lands and heritages shall be ascertained in accordance with the formula—
where—
A is that part of the net annual value of the lands and heritages attributable to those parts of the lands and heritages (other than buildings, plant and machinery, roads, shafts or adits and other works) occupied for the purpose specified in article 3(b) above; and
B is the total net annual value of the lands and heritages, less A.
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