Lands Valuation (Scotland) Amendment Act 1895

JurisdictionUK Non-devolved
Citation1895 c. 41


Lands Valuation (Scotland) Amendment Act, 1895,

(58 & 59 Vict.) CHAPTER 41.

An Act to amend the Valuation of Lands (Scotland) Acts.

[6th July 1895]

B E it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

S-1 Short title and extent of Act.

1 Short title and extent of Act.

1. This Act may be cited as theLands Valuation (Scotland) Amendment Act, 1895,and shall apply to Scotland only.

S-2 Construction of Act.

2 Construction of Act.

2. This Act shall be read and construed as one with the Valuation Acts.

S-3 Interpretation.

3 Interpretation.

3. In this Act the expression ‘Valuation Acts’ shall mean and include the Lands Valuation (Scotland) Act, 1854 (herein-after referred to as the Valuation Act, 1854), and any Acts amending the same.

S-4 Amendment of section 6 of Valuation Act, 1854, in cases of erections and structural improvements.

4 Amendment of section 6 of Valuation Act, 1854, in cases of erections and structural improvements.

4. Section six of the Valuation Act, 1854, shall be read and construed as if the following proviso were inserted after the words ‘as compared with the amount of such valuation,’ that is to say:—

‘Provided also, that where any lessee of any such lands and heritages, holding under a lease or agreement, the stipulated duration of which is twenty-one years or under from the date of the entry under the same, and in the case of minerals, thirty-one years or under from the date of such entry, has made or acquired erections or structural improvements oil the subjects let, and where the actual yearly value of such erections or structural improvements cannot, under the provision of section six of this Act, be entered in the valuation roll, such erections or structural improvements shall be deemed to be lands and heritages within the meaning of this Act, and such lessee shall be deemed to be proprietor thereof for the purposes of this Act, and the assessor shall ascertain the yearly value of such erections or structural improvements as a separate subject, by taking the amount of rent, if ally, in addition to the rent stipulated to be paid under such lease or agreement at which, one year with another, the subjects let, and such erections or structural improvements might together, in their actual state, be reasonably expected to let from year...

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