SCHEDULES

F2SCHEDULE 1 Valuation and Rating

Annotations:
Amendments (Textual)
F2

Sch 1: the repeal of the Act by Local Government Finance Act 1992 (c. 14), s. 117(2), Sch.14 (with s. 118(1)(2)(4) and saving in s. 118(3)) was brought into force (1.4.1993) as regards Sch. 1 by S.I. 1993/575, art. 2(d),Sch.

Part III Amendment of Enactments

The Local Government (Scotland) Act 1973 (c.65)

26

For subsection (8) of section 116 of the 1973 Act (which relates to valuation areas and authorities and the appointmant of assessors, etc.) there shall be substituted—

8

In this section the expression “the Valuation Acts” means the Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other enactment relating to valuation.

27

In section 83(4) of the 1973 Act (which relates to the power of local authorities to incur expenditure for certain purposes not otherwise authorised), for the words “that year”, in both places where they occur, substitute “the financial year 1988–89”.

28

In section 109 of the 1973 Act (which relates to rating authorities)—

a

in subsection (1)—

i

for the words from “such rates” to the first “this Act” substitute “rates,”;

F3ii

for the words “regional rate and the district rate” substitute “non-domestic regional and district rates”;

iii

for the words “general rate” substitute “non-domestic islands rate”;

iv

after the words “the islands council;” insert—

c

in the case of the non-domestic water rate, the regional council or the islands council which determined it; and

d

in the case of the non-domestic sewerage rate, the regional council which determined it;

b

in subsection (2), for the words “district rate” substitute “non-domestic district rate”.

29

In section 110 of the 1973 Act (which relates to payments by the regional council to the district council in respect of district rates) for the words “district rate”, wherever they appear, substitute “non-domestic district rate”.

30

In section 111 of the 1973 Act (which empowers the Secretary of State to make regulations with respect to rates), in subsection (1)—

a

in paragraghs (a) and (b), for the words “107 to 110” substitute “109 and 110”;

b

in paragragh (b), the words “, or section 5(4) and (5) of the Local Government (Scotland) Act 1966,” shall cease to have effect;

c

in paragraph (d), for the words “the district rate” substitute “the non-domestic district rate”; and

d

paragraph (f) shall cease to have effect.

31

In section 118(1)(b) of the 1973 Act (which relates to local financial returns) for the words “district rate” substitute “non-domestic district rate”.