2. In relation to any hereditament other than a hereditament which is valued on the profits basis, in applying the provision of sub-paragraphs (1) to (7) of paragraph 2 of Schedule 6 to the Local Government Finance Act 1988–
(a)all such plant or machinery in or on the hereditament as belongs to any of the classes set out in the Schedule shall be assumed to be part of the hereditament; and
(b)the value of all other plant and machinery in or on the hereditament shall be assumed to have no effect on the rent to be estimated as required by paragraph 2(1).