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7.—(1) Section 2(1)(c) of the 1975 Act shall be amended by inserting at the end the following:—
“(iii)upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the Industrial and Freight Transport (Rateable Values) (Scotland) Order 1991 (hereinafter in this Act referred to as “the 1991 Order”) ;”.
(2) After paragraph (g) of section 2(1) of that Act, there shall be inserted the following paragraphs:—
“(gg)by deleting therefrom, with effect on and after 1st April 1991, any lands and heritages prescribed in the Industrial and Freight Transport (Rateable Values) (Scotland) Order 1990(1) which were entered in the roll immediately before that date ; and
(ggg)by entering therein any lands and heritages within the class of lands and heritages prescribed in the 1991 Order together with the rateable value thereof as ascertained in accordance with article 4 of that Order ;”.
(3) In section 2(2)(a) of that Act, after the reference to “subsection (1)(a)”, insert the words “or (ggg)”.