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3(1)The provisions of this paragraph shall have effect in relation to the definition of "hereditament" in Part IV of this Act.
(2)Where any land is on the boundary between two or more rating areas, and accordingly—
(a)different parts of that land form the subject of single entries in the valuation lists for the time being in force for those areas respectively, but
(b)if the whole of that land had been in one of those areas, it would have formed the subject of a single entry in the valuation list for that area,
the whole of that land shall be treated, for the purposes of that definition, as if it formed the subject of a single entry in the valuation list for a rating area.
(3)Land which forms the subject of an entry in the valuation list by reason only that it is land over which any shooting, fishing or other sporting rights are exercisable, or that it is land over which a right of exhibiting advertisements is let out or reserved, shall not be taken to be a hereditament within the said definition.
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