# Lands Valuation (Scotland) Act 1857, Section 3: If Commissioners or Magistrates do not appoint Officers of Inland Revenue to be Assessors, Valuations not to be conclusive against assessments.


Provided always, that if in any county or burgh the said Commissioners or magistrates shall not appoint the officers of Inland Revenue to be such assessors as aforesaid, then no valuation made under the said Act by any other assessor or assessors shall be conclusive against or for the purpose of reducing, on appeal or otherwise, any assessment, rate, or charge under any Act of Parliament relating to the duties of Excise, . . . or income tax, or any other duties, rates, or taxes under the care or management of the Commissioners of Inland Revenue.

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Source: https://www.legislation.gov.uk/ukpga/Vict/20-21/58/section/3 (the official version)
Page: https://openlegislation.uk/lands-valuation-scotland-act-1857/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.