In paragraph 20 of Schedule 5 to the [1987 c. 47.] Abolition of Domestic Rates Etc. (Scotland) Act 1987 (liability for non-domestic sewerage rate) there shall be added at the end the words “or who would be liable to pay the non-domestic rate but for any enactment which exempts those premises from that rate or by or under which relief or remission from liability for that rate is given.”

The amendment made by sub-paragraph (1) above shall be deemed to have come into force at the same time as the said paragraph 20.