Rating and Valuation (Amendment) (Scotland) Act 1984
In Part I of Schedule 1 to the Local Government (Scotland) Act 1966 (which among other things relates to the apportionment of the needs element of rate support grants), after paragraph 3 there shall be inserted the following paragraph—.
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In section 5 of the Local Government (Scotland) Act 1966 (reduction in certain circumstances of rate support grant and rates), after subsection (5) there shall be inserted the following subsection—.
Sections 2 to 7 of the said Act of 1966 are set out as amended by this section in Schedule 1 to this Act.
After section 108A of the Local Government (Scotland) Act 1973 there shall be inserted the following sections—.
In section 108 of the Local Government (Scotland) Act 1973 (determination of rates) there shall be inserted after subsection (2) the following subsections—.
In section 5 of the Rating (Disabled Persons) Act 1978 (rate rebates for institutions for the disabled)—
if half or more of the floor area of so much of any building or, where there are more than one, those buildings as is comprehended in the lands and heritages is used exclusively for one or more of the purposes specified in subsection (2) below or purposes ancillary thereto, or is available so to be used.
for subsection (5) there shall be substituted the following subsections—;
after subsection (6) there shall be inserted the following subsection—.
In section 6 of the said Act of 1978 (administration and appeals)—
after subsection (5) there shall be inserted the following subsection—; and
in subsection (6) after the word “(5)” there shall be inserted the words “or (5A)”.
After section 23 of the Housing (Financial Provisions) (Scotland) Act 1972 there shall be inserted the following section—.
In section 83 of the Local Government (Scotland) Act 1973 (power of local authorities to incur expenditure for certain purposes not otherwise authorised) after subsection (6) there shall be inserted the following subsection—.
For subsection (1) of section 101 of the Local Government (Scotland) Act 1973 there shall be substituted the following subsection—
In section 105(1)(d) of that Act (regulations as to the period in which accounts may be inspected and as to informing persons about their rights of inspection and objection) for the words “abstract and accounts” there shall be substituted the words “accounts and other documents”.
In section 3 of the Local Government (Scotland) Act 1975 (appeal against entry in valuation roll) after subsection (2) there shall be inserted the following subsections—.
In section 1 of the Lands Tribunal Act 1949 (which amongst other things provides as to the jurisdiction of the Lands Tribunal for Scotland), after subsection (3) there shall be inserted the following subsections—..
In section 15 of the Local Government (Financial Provisions) (Scotland) Act 1963 after subsection (2) (regulations as to valuation appeal committees) there shall be inserted the following subsection—.
in section 7 of the Valuation of Lands (Scotland) Amendment Act 1879 (which sections, construed as originally enacted, provide, amongst other things, that appeals in valuation matters shall lie to two judges of the Court of Session), for the words “any two” there shall be substituted the words “a judge or (in a case in relation to which the judge to whom it was submitted has directed that it be heard by three judges or where the appeal is against a determination of the Lands Tribunal for Scotland under section 1(3A) of the Lands Tribunal Act 1949) three”.
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In the said section 7—
for the word “judges”, where secondly and thirdly occurring, there shall be substituted the words “judge or, as the case may be, judges”; and
for the word “their”, in each place where it occurs, there shall be substituted the words “his or, as the case may be, their”.
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After subsection (8) of section 3 of the Rating (Caravan Sites) Act 1976 (valuation and rating of caravan sites) there shall be inserted the following subsection—.
After section 3 of the Rating (Caravan Sites) Act 1976 there shall be inserted the following section—.
In subsection (2) of section 7 of the Valuation and Rating (Scotland) Act 1956 (valuation of agricultural lands and heritages), in the definition of “agricultural lands and heritages”, after the word “orchards” there shall be inserted the words “, reed beds”.
In subsection (3) of the said section 7 after the words “agricultural lands and heritages”, where secondly occurring, there shall be inserted the words “(other than agricultural lands and heritages being lands and heritages used as reed beds) and on and after the first day of April nineteen hundred and eighty four have effect in the case of agricultural lands and heritages being lands and heritages used as reed beds”.
After the said subsection (3) there shall be inserted the following subsection—.
After section 8 of the Valuation and Rating (Scotland) Act 1956 there shall be inserted the following section—.
After section 8 of the Valuation and Rating (Scotland) Act 1956 there shall be inserted the following section—.
or, in accordance with subsections (1A) to (1C) below, on hereditaments in England and Wales.
In section 37(1) of the Local Government (Scotland) Act 1975, in the definition of “material change of circumstances”—
the word “and”, where fourthly occurring, shall be omitted; and
for the words from “but” onwards there shall be substituted the words “and any decision of that Court, committee or Tribunal which alters the gross or net annual value or rateable value of any comparable lands and heritages;”.
The enactments specified in Schedule 2 to this Act shall have effect subject to the amendments specified in that Schedule.
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There shall be paid out of moneys provided by Parliament—
any administrative expenses of the Secretary of State under this Act; and
any increase attributable to the provisions of this Act in the sums payable out of moneys so provided under any other Act.
This Act, which may be cited as the Rating and Valuation (Amendment) (Scotland) Act 1984, shall come into force as follows—
sections 1, 2 and 4 and this section shall come into force on the day this Act is passed;
sections 7, 9 to 13, 17 to 19 and paragraphs 9, 12 to 15 and 17 of Schedule 2 shall come into force on 1st April 1985;
the other provisions shall come into force at the end of the period of two months beginning with the day on which this Act is passed.
This Act applies to Scotland only.
Section 21
In section 7 of the Lands Valuation (Scotland) Act 1854 (which, as read with section 289G(4) of the Criminal Procedure (Scotland) Act 1975, provides for the levels of penalty for failure to provide the assessor with certain particulars)—
after the word “liable”, in both places where it occurs. there shall be inserted the words “on summary conviction”;
for the words “level 2” there shall be substituted the words “level 3”; and
for the words “of level 3” there shall be substituted the words “not exceeding level 3”.
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after the words " copy of " there shall be inserted the words " so much of "; and
after the word " 1975 " there shall be inserted the words " as relates to the valuation of the lands and heritages of the company ".
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In section 238(1) of the Local Government (Scotland) Act 1947 (fixing of dates for lodging and hearing of appeals against rates) at the beginning there shall be inserted the words “In respect of each rate levied by them”.
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after the words " copy of " there shall be inserted the words " so much of " ; and
for the words " relating to " there shall be substituted the words " as relates to the valuation of ".
In section 15(1) of the Local Government (Financial Provisions) (Scotland) Act 1963 (proceedings in valuation appeals) after the word “committee” there shall be inserted the words “or, under section 1(3A) of theLands Tribunal Act 1949, before the Lands Tribunal for Scotland”.
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Section 25(4) of the Local Government (Scotland) Act 1966 (which, before its repeal by the Local Government (Miscellaneous Provisions) (Scotland) Act 1981, enabled the Secretary of State to provide that rates which would otherwise be payable on certain unoccupied property under section 24 of the said Act of 1966 would not be payable in such cases as he prescribed) is hereby revived.
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In subsection (1) of section 2 of the Local Government (Scotland) Act 1975 (alterations to be made in the valuation roll)— in paragraph (a) there shall be added at the end the words “or which, being still in existence, have been erroneously deleted from the roll under paragraph (h) below”; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . at the end there shall be inserted the words “and may so alter the roll to give effect to any change in the proprietorship, tenancy or occupancy of any lands and heritages.”.
In subsection (2) of section 2 of the Local Government (Scotland) Act 1975 (date of effect of alteration in the valuation roll) after paragraph (c) there shall be inserted the following paragraph—.
In section 2(3) of the Local Government (Scotland) Act 1975 (procedure following upon agreement between the parties to a valuation appeal) after the word “committee” there shall be inserted the words “or by the Lands Tribunal for Scotland”.
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In section 37(1) of the Local Government (Scotland) Act 1975, in the definition of “material change of circumstances”, after the words “are situated” there shall be inserted the words “or the Lands Tribunal for Scotland under section 1(3A) of theLands Tribunal Act 1949”.
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