(1)On and after 1st April 1995 no shootings, deer forests, fishings or fish counters shall be entered in the valuation roll.
(2)Nothing in subsection (1) above shall affect any right of a district salmon fishery board (within the meaning of section 40(1) of the [1986 c. 62.] Salmon Act 1986) to require the assessor to value and enter any rights of salmon fishing in the valuation roll for the purposes of fishery assessments only.
(3)For the purposes of this section—
“fish counter” means any weir or other structure in inland waters primarily used for the purpose of counting fish; and
“inland waters” has the same meaning as in section 24(1) of the [1937 c. 28.] Salmon and Freshwater Fisheries (Protection) (Scotland) Act 1951.