14.—(1) A provision of this Act providing that relevant property shall be rateable shall be construed as a provision to the effect that the property is property in respect of which a rate may be made and like provisions of this Act shall be construed accordingly.

(2) The use in this Act of the expression “relevant property” in relation to property that may be the subject of a valuation under Parts 4 to 7 rather than the expression “hereditament” or “tenement” (being expressions that were used, for the corresponding purpose, in the repealed enactments) shall not affect—

(a) the operation of any enactment not repealed by this Act that—

(i) confers power to make a rate or determine the rate in the pound of a rate,

(ii) provides for the treatment of property in any particular manner for the purpose of the exercise of such a power,

(iii) provides for the remission of a rate or the making of an allowance in respect of a rate,

(iv) provides for the assessment, collection or recovery of a rate,

(v) provides for any matters consequential on, or incidental to, the foregoing, or

(vi) provides for any matter (not related to any of the foregoing matters) by reference to the rateable valuation of a property,

or

(b) the operation of the rules of law that apply in determining whether one person as distinct from another is in occupation of a property for the purpose of liability to pay a rate made in respect of the property,

and, accordingly, on and from the commencement of this Act, references in such an enactment to—

(I) a hereditament or tenement shall, unless the context otherwise requires, be construed as references to relevant property (within the meaning of this Act),

(II) a rateable hereditament or tenement shall, unless the context otherwise requires, be construed as references to relevant property that is rateable by virtue of this Act.