Schedule 5 to the 1988 Act (exemptions from non-domestic rating) is amended as follows.
For paragraph 3(a) (which provides that a building is an agricultural building if it is occupied together with agricultural land and is used solely in connection with agricultural operations on the land) there is substituted—
After paragraph 7(1)(b) there is inserted
For paragraph 7(3) there is substituted—
After paragraph 7(8) there is inserted—