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Paragraph 18

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

A hereditament is exempt to the extent that it consists of a mooring which is used or intended to be used by a boat or ship and which is equipped only with a buoy attached to an anchor, weight or other device—

(a)

which rests on or in the bed of the sea or any river or other waters when in use, and

(b)

which is designed to be raised from that bed from time to time.