# Local Government and Rating Act 1997, Paragraph 3


In section 19 of the Local Government (Financial Provisions) (Scotland) Act 1963 (certain parks not to be entered in valuation roll), for subsection (1) there is substituted—
“(1) Subject to subsections (1A) and (1B) below, lands and heritages which consist of a park vested in or under the control of—
(a) a local authority; or
(b) a Minister of the Crown or Government department or any other officer or body exercising functions on behalf of the Crown,
and any building comprised in any such park which is used for purposes ancillary to those of the park, shall not be entered in the valuation roll.
(1A) Subsection (1)(a) above does not apply to a park from which the local authority derives a net profit.
(1B) Subsection (1)(b) above does not apply unless the park is available for free and unrestricted use by members of the public.
(1C) In construing subsection (1B) above any temporary closure (at night or otherwise) shall be ignored.”.

---
Source: https://www.legislation.gov.uk/ukpga/1997/29/schedule/3/paragraph/3 (the official version)
Page: https://openlegislation.uk/local-government-and-rating-act-1997/schedule-3/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.