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Valuation and Rating (Exempted Classes) (Scotland) Act 1976

Consolidated Text As Enacted Cited authorities 2 Cited in Amendments 17 Related
Vincent
JurisdictionUK Non-devolved
Citation1976 c. 64
Year1976
(1) After the passing of this Act, no lands and heritages of a type prescribed in an order made by the Secretary of State under this section, being lands and heritages which lie wholly or partly on, over or under the bed of the sea, shall be entered in the valuation roll.where the order is made within nine months of the passing of this Act, not earlier than 16th May 1975;in any other case, not earlier than the beginning of the financial year immediately preceding the year in which the order is made.(3) Section 3(1) of the Act of 1975 (notification to rating authority of alteration in valuation roll) , shall have effect as if after the word “Act” there were inserted the words “or upon deleting lands and heritages therefrom in puesuance of section 1(2) of the Valuation and Rating (Exempted Classes) (Scotland) Act 1976”.(4) While an order under this section is in force, no rates shall be chargeable in respect of lands and heritages deleted from the valuation roll in pursuance of that order for any period beginning with the date on which the deletion has effect; and any amount by way of rates, which has been paid to a rating authority in respect of such lands and heritages for any such period as aforesaid, shall be repaid by them to the person from whom they received it or to any other person appearing to them to be entitled to that person’s interest.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) An order under this section may prescribe lands and heritages generally or of a particular description or category, and such prescription may relate to the whole or to part only of the lands and heritages.(6) Before making an order under this section, the Secretary of State shall consult with such associations of local authorities or of persons as appear to him to be concerned and with any local authority or person with whom consultation appears to the Secretary of State to be desirable.(7) An order under this section shall not be made unless a draft of the order has been laid before and approved by a resolution of each House of Parliament.(8) On

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