PART IIILiability, valuation, reliefs, etc.

Miscellaneous exemptions and reliefs

43Exemption of property of drainage authorities.

(1)

The following premises, namely—

(a)

any land which is occupied by a river authority or other drainage authority and forms part of a main river for the purposes of Part II of the M1Land Drainage Act 1930 or of a watercourse maintained by the authority; and

(b)

any structure or appliance maintained by a drainage authority, being a structure or appliance for controlling or regulating the flow of water in, into or out of a watercourse which forms part of a main river for the purposes of the said Part II or is maintained by the authority,

shall not be liable to be rated or be included in any valuation list or in any rate:

Provided that nothing in this subsection shall confer any exemption in respect of any right of fishing or shooting which under section 29 of this Act (apart from this subsection) constitutes a separate hereditament for rating purposes.

(2)

In this section, the expressions " drainage authority " and " watercourse " have the same meanings respectively as in the Land Drainage Act 1930.