# Local Government and Planning (Scotland) Act 1982, Paragraph 42


In paragraph 33 of Schedule 32 (which makes provision as regards rates in Scotland in respect of lands and heritages in an enterprise zone)—
(a) at the end of sub-paragraph (1) there shall be added the following proviso—
“Provided that where the lands and heritages are situated only partially within any one enterprise zone their value shall, for the purpose of determining what rates (if any) are payable in respect of the lands and heritages, be apportioned between so much of them as lies within, and so much of them as lies outwith, that zone as if—
(i)the apportionment were by reason of their extending into two or more rating areas ; and
(ii)the boundary of the enterprise zone were the boundary of such an area”; and
(b) at the end of sub-paragraph (4) there shall be added the words “; and “rating area” means the area of a rating authority. ”.

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Source: https://www.legislation.gov.uk/ukpga/1982/43/schedule/3/paragraph/42 (the official version)
Page: https://openlegislation.uk/local-government-and-planning-scotland-act-1982/schedule-3/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.