Article 3 Prescribed class of lands and heritages
The following class of lands and heritages is hereby prescribed for the purposes of section 6(1) of the 1975 Act, namely any lands and heritages in Scotland which consist of or include a league ground (other than a league ground falling within paragraph (2) or (3) below).
A league ground falls within this paragraph if any part of it is, by virtue of section 19 of the Local Government (Financial Provisions) (Scotland) Act 1963f1, not entered in the valuation roll.
A league ground falls within this paragraph if—
it was a league ground during season 1987-88; and
less than 50% of the total amount paid in respect of admission charges for association football matches played at that ground during that season was attributable to matches involving the club whose league ground it was.
Annotations
Footnotes
- f1
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1963 c. 12; section 19 was amended by the Local Government (Scotland) Act 1973 (c. 65), Schedule 29.