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Notwithstanding anything in section 7(2) of the Act of 1956, a building (other than a dwelling-house)—
(a) which is occupied by a person keeping bees and which is used solely in connection with the keeping of those bees, and
(b) in respect of which the same condition is satisfied as has to be satisfied under subsection (5) of section 5 of this Act for a building used as mentioned in subsection (2)(a) or (b) of that section to be a building to which that section applies,
shall be treated as respects the year 1971-72 and subsequent years as agricultural lands and heritages for the purposes of section 7(3) of the Act of 1956.