(1)Where any lands and heritages comprise—
(a)any room or other part which has been added at any time after the lands and heritages were first entered in the valuation roll, or was included in such lands and heritages prior to such entry, solely for the purpose of affording protection in the event of hostile attack from the air, and which is not occupied or used for any other purpose; or
(b)any structural alterations or improvements (other than the addition of any such room or other part as aforesaid) made after such entry as aforesaid solely for the said purpose;
the yearly rent or value of such lands and heritages shall be estimated as if such room or other part had not been so added or included or such structural alterations or improvements had not been so made.
(2)Section six of the [17 & 18 Vict. c. 91.] Lands Valuation (Scotland) Act, 1854, in so far as it directs a yearly rent conditioned as the fair annual value of any lands and heritages to be taken as the yearly rent or value thereof shall not apply to any such lands or heritages as are referred to in the foregoing subsection, and the proviso added to the said section six by section four of the [58 & 59 Vict. c. 41.] Lands Valuation (Scotland) Amendment Act, 1895, shall not apply to any such room or part or structural alterations or improvements as are referred to in the foregoing subsection.
(3)No person shall be liable to pay any rate or assessment in respect of any lands and heritages which are intended to be occupied and used solely for the purpose of affording protection in the event of hostile attack from the air, and which are not occupied or used for any other purpose.