Section 45 of the principal Act (relief in respect of facilities for disabled persons) shall have effect, and shall be deemed to have had effect on and after 1st April 1973, as if at the end of the section there were added the following subsections:—
“(2)No person shall, in respect of any period, be liable to pay rates in respect of a hereditament to which this subsection applies, or be deemed to be in occupation thereof for rating purposes, and notwithstanding anything in this Act no such hereditament shall be included in any rate made in respect of any period.
(3)Subsection (2) of this section applies to a hereditament consisting exclusively of—
(a)land on which is erected a structure falling within paragraph (a) of subsection (1) of this section ; or
(b)land on which is erected a structure which falls within paragraph (c) of subsection (1) of this section and which is provided for the accommodation of a vehicle used by an invalid or disabled person ; or
(c)land on which is erected a structure which falls within paragraph (d) of subsection (1) of this section and is of a kind similar to such a structure as is referred to in paragraph (a) or paragraph (b) above; or
(d)land falling within paragraph (a), paragraph (b) or paragraph (c) above together with other land occupied and used solely in connection with the structure in question ; or
(e)land on which no structure is erected but which is used exclusively for the keeping of a vehicle used by an invalid or disabled person.”