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3. The following class of lands and heritages is hereby prescribed for the purposes of section 6(1) of the 1975 Act, namely any lands and heritages in Scotland occupied by a Company and used or available for use—
(a)for the purposes of generating electricity, where—
(i)such use is the sole or primary use; or
(ii)they are so used or available for use in connection with a scheme for the production for sale of both electrical power and heat; or
(iii)the primary source of energy in such production is the burning of refuse; and
(b)where the generation plant—
(i)uses wind, wave or tidal power as its primary source of energy; or
(ii)uses water power as its primary source of energy; or
(iii)if its primary source of energy is the burning of refuse, has a declared net capacity of 25 megawatts or more;
(iv)has a declared net capacity of 500 kilowatts or more;
provided that, in relation to any lands and heritages in Scotland occupied by a Scottish successor electricity company, paragraph (a)(ii) and (iii) and paragraph (b)(ii), (iii) and (iv) shall not apply.
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