# Local Government etc. (Scotland) Act 1994, Paragraph 100

Extent: S

(1) The 1975 Act shall be amended in accordance with this paragraph.
(2) In section 2(1)(e) (alterations to valuation roll which is in force)—
(a) after “consequence of” insert
“— ”; and
(i)
(b) after “1970” insert
“or
(ii) the making of regulations under section 42 of the Lands Valuation (Scotland) Act 1854;”.
(3) In section 7A (provisions as to setting of non-domestic rates)—
(a) for subsection (2) substitute—
“(2) Non-domestic rates shall be levied by each rating authority in respect of lands and heritages in their area—
(a) in accordance with section 7 of this Act; or
(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
(b) subsection (3) shall cease to have effect.
(4) For subsection (2) of section 7B (provisions as to setting of non-domestic rates) substitute—
“(2) Non-domestic rates shall be levied by each rating authority in respect of lands and heritages in their area—
(a) in accordance with section 7 of this Act; or
(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.”.
(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 ”.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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 ”.
(9) In Schedule 3 (borrowing and lending by local authorities)—
(a) for paragraph 8(3) substitute—
“(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.”;
(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 ”;
(c) after paragraph 12(1) insert—
“(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.”;
(d) for paragraph 12(2) substitute—
“(2) A loans fund shall not apply to money borrowed for the common good.”;
(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 ”;
(f) in paragraph 22—
(i) in sub-paragraph (1), after head (b) insert—
“(ba) an insurance fund, to be used for the following purposes, namely—
(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;
(ii) paying premiums on a policy of insurance against a risk.”; and
(ii) in sub-paragraph (2), after “repair fund” insert “ or the insurance fund ”.
(g) in paragraph 24(1), after “repair fund” insert “ , or an insurance fund, ”;
(h) in paragraph 28—
(i) in sub-paragraph (1), after “money,” insert “ the Strathclyde Passenger Transport Authority ”; and
(ii) in sub-paragraph (2), for the words from “Schedule to” to the end insert—
“(a) the aforesaid boards, either generally or to any particular board or class of board; and
(b) the Strathclyde Passenger Transport Authority”;
(i) for paragraph 30 substitute—
“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
(j) for paragraph 31 substitute—
“31 In this Schedule, unless the context otherwise requires—
“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
“trustee securities” means any security in which trustees are for the time being authorised by law to invest trust money.”.

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Source: https://www.legislation.gov.uk/ukpga/1994/39/schedule/13/paragraph/100 (the official version)
Page: https://openlegislation.uk/local-government-etc-scotland-act-1994/schedule-13/paragraph-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.