s 8 Apportionment of certain buildings for valuation purposes.
(1) Where part of lands and heritages consists of one or more buildings or one or more parts of buildings (being a part of lands and heritages which is used for such a purpose that if it were in separate occupation it would be agricultural lands and heritages for the purposes of section 7(3) of the Act of 1956 or would by virtue of section 14 of the Act of 1963 or this Part of this Act be treated as such agricultural lands and heritages), then that part of the lands and heritages and the remainder shall each be treated as respects the year 1971-72 and subsequent years for the purposes of this Part of this Act and the Valuation Acts as if it were lands and heritages in separate occupation. (2) In subsection (1) of this section, any reference to a building or part of a building shall be construed as including a reference to land occupied together with and used solely in connection with the use of such building or part.