8Subjects to be excluded from valuation roll
(1)For the purpose of ascertaining the gross annual value of any lands and heritages no account shall be taken—
(a)of any structure belonging to the Secretary of State and supplied by him or (before the thirty-first day of August, nineteen hundred and fifty-three) by the Minister of Pensions, for the accommodation of an invalid chair or of any other vehicle (whether mechanically propelled or not) constructed or adapted for use by invalids or disabled persons ; or
(b)of any structure belonging to a local health authority, or to a voluntary organisation formed for any of the purposes mentioned in subsection (1) of section twenty-seven of the National Health Service (Scotland) Act, 1947, (which relates to the prevention of illness, and to the care and after-care of persons suffering from illness or mental defectiveness), and supplied for the use of any person in pursuance of arrangements made under that subsection; or
(c)of any structure belonging to a local authority, within the meaning of section twenty-nine of the National Assistance Act, 1948, (which relates to welfare arrangements for blind, deaf, dumb and other handicapped persons), or to such a voluntary organisation as is mentioned in section thirty of that Act, and supplied for the use of any person in pursuance of arrangements made under the said section twenty-nine; or
(d)of any structure which is of a kind similar to structures such as are referred to in paragraph (a), paragraph (b) or paragraph (c) of this subsection, but does not fall within that paragraph by reason that it is owned or has been supplied otherwise than as mentioned in that paragraph.
(2)No sewer shall be entered in the valuation roll for the year first commencing after the passing of this Act, or for any subsequent year.
(3)The foregoing subsection shall have effect in relation to any manhole, ventilating shaft, pumping station, pump or other accessory belonging to a sewer as it has effect in relation to the sewer.