In section 22(1) of the Valuation and Rating (Scotland) Act 1956 (which relates to the exemption of churches, etc. from rates) for paragraphs (a) and (b) there shall be substituted the words " any premises to which this subsection applies, which belong to or are held by a religious body, so long as the use of the premises is wholly or mainly for purposes connected with that body and no profit is derived by that body from the use of the premises for any other purpose.
This subsection applies to any church, chapel, meeting place, church hall, chapel hall or other similar building. " ; and accordingly subsection (4)(b) of the said section 22 shall cease to have effect.