6 Entries in valuation lists as to freight–transport hereditaments.S
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(3)For the purpose of determining in what proportions a freight–transport hereditament is occupied and used for transport purposes and for other purposes, respectively, the hereditament shall be deemed to be occupied and used for transport purposes, except in so far as it is occupied and used for the purposes of a dwelling–house, hotel, or place of public refreshment:
Provided that—
(a)no part of a freight–transport hereditament which is so let out as to be capable of separate assessment shall be deemed to be occupied and used for transport purposes unless it is actually so occupied and used; and
(b)in the case of a hereditament occupied and used for canal–transport purposes as part of a canal undertaking or occupied and used for dock purposes as part of a dock undertaking no part of the hereditament, being a building, yard, or other place primarily occupied and used for warehousing merchandise not in the course of being transported, shall be deemed to be occupied and used for transport purposes.