1(1)No mooring to which this paragraph applies shall be liable to be rated or to be included in any valuation list or in any rate.
(2)This paragraph 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.
(3)This paragraph shall have effect for any rate period beginning on or after 1st April 1985.