{
  "url": "https://openlegislation.uk/local-government-etc-scotland-act-1994/schedule-13/paragraph-100",
  "json_url": "https://openlegislation.uk/local-government-etc-scotland-act-1994/schedule-13/paragraph-100.json",
  "legislation": "ukpga/1994/39",
  "legislation_title": "Local Government etc. (Scotland) Act 1994",
  "legislation_url": "https://openlegislation.uk/local-government-etc-scotland-act-1994",
  "path": "schedule/13/paragraph/100",
  "kind": "paragraph",
  "number": "100",
  "heading": null,
  "text": "(1) The 1975 Act shall be amended in accordance with this paragraph.\n(2) In section 2(1)(e) (alterations to valuation roll which is in force)—\n(a) after “consequence of” insert\n“— ”; and\n(i)\n(b) after “1970” insert\n“or\n(ii) the making of regulations under section 42 of the Lands Valuation (Scotland) Act 1854;”.\n(3) In section 7A (provisions as to setting of non-domestic rates)—\n(a) for subsection (2) substitute—\n“(2) Non-domestic rates shall be levied by each rating authority in respect of lands and heritages in their area—\n(a) in accordance with section 7 of this Act; or\n(b) where the lands and heritages fall within a class of lands and heritages prescribed under section 153 of the Local Government etc. (Scotland) Act 1994, in accordance with those regulations.”; and\n(b) subsection (3) shall cease to have effect.\n(4) For subsection (2) of section 7B (provisions as to setting of non-domestic rates) substitute—\n“(2) Non-domestic rates shall be levied by each rating authority in respect of lands and heritages in their area—\n(a) in accordance with section 7 of this Act; or\n(b) where the lands and heritages fall within a class of lands and heritages prescribed under section 153 of the Local Government etc. (Scotland) Act 1994, in accordance with those regulations.”.\n(5) In subsection (4) of section 8 (payment of rates by instalments), for from “the ground” to “1947” substitute “ account of hardship under section 25A of the Local Government (Scotland) Act 1966 ”.\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) In section 37(1) (interpretation), in the definition of “material change of circumstances”, for the word “for” substitute “ the members of which are drawn from the valuation appeal panel serving ”.\n(9) In Schedule 3 (borrowing and lending by local authorities)—\n(a) for paragraph 8(3) substitute—\n“(3) Sub-paragraphs (1) and (2) above shall not apply in the case of money borrowed for the purpose of the common good, nor shall the security created by those sub-paragraphs include the common good or the revenues thereof.”;\n(b) in paragraphs 12(1), 13(1), 13(2) and 14, for “16th May 1975”, in each place where it occurs, substitute “ 1st April 1996 ”;\n(c) after paragraph 12(1) insert—\n“(1A) Sub-paragraph (1) above, so far as it relates to the establishment of a loans fund, does not apply to the councils of Orkney Islands, Shetland Islands and Western Isles, whose loans funds will continue in existence.”;\n(d) for paragraph 12(2) substitute—\n“(2) A loans fund shall not apply to money borrowed for the common good.”;\n(e) in paragraph 13(1), for the words “section 128 of the Act of 1973 or which is referred to in section 222(2) or 223 of that Act” substitute “ section 17 of the Local Government etc. (Scotland) Act 1994 or which is referred to in section 15(5) or 16 of that Act ”;\n(f) in paragraph 22—\n(i) in sub-paragraph (1), after head (b) insert—\n“(ba) an insurance fund, to be used for the following purposes, namely—\n(i) where the authority could have insured against a risk but have not done so, defraying any loss or damage suffered, or expenses incurred, by the authority as a consequence of that risk;\n(ii) paying premiums on a policy of insurance against a risk.”; and\n(ii) in sub-paragraph (2), after “repair fund” insert “ or the insurance fund ”.\n(g) in paragraph 24(1), after “repair fund” insert “ , or an insurance fund, ”;\n(h) in paragraph 28—\n(i) in sub-paragraph (1), after “money,” insert “ the Strathclyde Passenger Transport Authority ”; and\n(ii) in sub-paragraph (2), for the words from “Schedule to” to the end insert—\n“(a) the aforesaid boards, either generally or to any particular board or class of board; and\n(b) the Strathclyde Passenger Transport Authority”;\n(i) for paragraph 30 substitute—\n“30 Nothing in this Schedule shall affect the power of a council having a common good to borrow on the security of the common good or any loan secured thereon.”; and\n(j) for paragraph 31 substitute—\n“31 In this Schedule, unless the context otherwise requires—\n“statutory borrowing power” means any power to borrow money conferred on a local authority by or under any enactment, but does not include the power of a council to borrow for the purposes of the common good; and\n“trustee securities” means any security in which trustees are for the time being authorised by law to invest trust money.”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 13 para. 100(6)(7) repealed (23.10.2002) by 2002 asp 11, s. 25, Sch. 6 para. 15; S.S.I. 2002/467, art. 2"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1854 c. 91."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1966 c. 51."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 13 para. 100 partly in force; Sch. 13. para. 100 not in force at Royal Assent see s. 184(2); Sch. 13. para. 100(1)(9)(f)(g) in force at 4.1.1995 by S.I. 1994/2850, art. 3(c)(ix); Sch. 13 para. 100(2)(4)(5) in force at 1.4.1995 by S.I. 1994/3150, art. 4(c)(iii); Sch. 13 para. 100(6)(a)(i) in force at 6.4.1995 by S.I. 1995/702, art. 4(1), Sch. 2; Sch. 13 para. 100(9)(h) in force at 31.3.1996 by S.I. 1996/323, art. 3(b); Sch. 13 para. 100(6)-(8)(9)(a)-(i) in force at 1.4.1996 by S.I. 1996/323, art. 4(1)(c)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/1995/25",
      "affecting_title": "Environment Act 1995"
    },
    {
      "type": "repealed",
      "affecting": "asp/2008/5",
      "affecting_title": "Public Health etc. (Scotland) Act 2008"
    },
    {
      "type": "repealed",
      "affecting": "asp/2014/14",
      "affecting_title": "Housing (Scotland) Act 2014"
    },
    {
      "type": "repealed",
      "affecting": "asp/2005/10",
      "affecting_title": "Charities and Trustee Investment (Scotland) Act 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/39/schedule/13/paragraph/100",
    "retrieved_at": "2026-10-29T09:33:34.733196+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}