10.—(1) The scheduled works shall, while in the exclusive possession and control of the Board, be exempt from assessment for poor rate and also from assessment for any other rate made by a local authority.
(2) In this section the expression “local authority” includes (in addition to the meaning given to it by the Principal Act) any body of persons having power under an Act of the Parliament of Ireland or any local or personal Act of the United Kingdom Parliament or any private Act of the Oireachtas to assess and levy a rate on land or on persons in respect of their occupation of land.
