3.—(1) Subject to paragraph (2), this Part applies to the following hereditaments—
(a)any dwelling-house;
(b)any hereditament which, though not a dwelling-house, is used partly for the purposes of a private dwelling;
(c)any private garage;
(d)any private storage premises.
(2) If the Commissioner or the district valuer considers that a hereditament which is not in use will when next in use fall within any sub-paragraph of paragraph (1), the hereditament shall be deemed for the purposes of this Part to be in use and to fall within that sub-paragraph.
(3) Schedule 1 (which makes further provision for the purposes of this Part) shall have effect.