{
  "url": "https://openlegislation.uk/local-government-scotland-act-1947",
  "json_url": "https://openlegislation.uk/local-government-scotland-act-1947.json",
  "id": "ukpga/Geo6/10-11/43",
  "title": "Local Government (Scotland) Act 1947",
  "short_title": "Local Government (Scotland) Act 1947",
  "long_title": "An Act to consolidate with amendments the enactments relating to authorities for the purposes of local government in Scotland.",
  "citation": "10 & 11 Geo. 6 c. 43",
  "type": "ukpga",
  "year": "Geo6/10-11",
  "number": "43",
  "version": "current",
  "date": "1947-07-31",
  "revised": true,
  "valid_from": "2021-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/introduction",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "s I—VIII",
      "heading": null,
      "url": null,
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1—173",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "part/IX",
      "kind": "part",
      "number": "IX",
      "heading": "Accounts, Funds and Expenses of Local Authorities",
      "url": null,
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "section/174",
      "kind": "section",
      "number": "174, 175",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-174",
      "extent": null,
      "status": "repealed",
      "parent": "part/IX"
    },
    {
      "path": "part/IX/crossheading/county-fund-and-expenses-of-county-council",
      "kind": "crossheading",
      "number": null,
      "heading": "County Fund and Expenses of County Council",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IX"
    },
    {
      "path": "section/176",
      "kind": "section",
      "number": "176—178",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-176",
      "extent": null,
      "status": "repealed",
      "parent": "part/IX/crossheading/county-fund-and-expenses-of-county-council"
    },
    {
      "path": "section/179",
      "kind": "section",
      "number": "179",
      "heading": "Payments by county council in respect of salaries of procurators fiscal, etc.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-179",
      "extent": null,
      "status": null,
      "parent": "part/IX/crossheading/county-fund-and-expenses-of-county-council"
    },
    {
      "path": "section/180",
      "kind": "section",
      "number": "180—186",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-180",
      "extent": null,
      "status": "repealed",
      "parent": "part/IX/crossheading/county-fund-and-expenses-of-county-council"
    },
    {
      "path": "section/187",
      "kind": "section",
      "number": "187",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-187",
      "extent": null,
      "status": "repealed",
      "parent": "part/IX/crossheading/county-fund-and-expenses-of-county-council"
    },
    {
      "path": "section/188",
      "kind": "section",
      "number": "188—192",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-188",
      "extent": null,
      "status": "repealed",
      "parent": "part/IX/crossheading/county-fund-and-expenses-of-county-council"
    },
    {
      "path": "part/IX/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/193",
      "kind": "section",
      "number": "193",
      "heading": "Apportionment of general expenses.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-193",
      "extent": null,
      "status": null,
      "parent": "part/IX/crossheading/general"
    },
    {
      "path": "section/194",
      "kind": "section",
      "number": "194",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-194",
      "extent": null,
      "status": "repealed",
      "parent": "part/IX/crossheading/general"
    },
    {
      "path": "section/195",
      "kind": "section",
      "number": "195",
      "heading": "Savings.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-195",
      "extent": null,
      "status": null,
      "parent": "part/IX/crossheading/general"
    },
    {
      "path": "part/X",
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      "number": "X",
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      "url": null,
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "section/196",
      "kind": "section",
      "number": "196—208",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-196",
      "extent": null,
      "status": "repealed",
      "parent": "part/X"
    },
    {
      "path": "part/XI",
      "kind": "part",
      "number": "XI",
      "heading": "Levy And Collection of Rates by Rating Authorities and Requisitions for Payment by other Local Authorities",
      "url": null,
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "section/209",
      "kind": "section",
      "number": "209—215",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-209",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI"
    },
    {
      "path": "section/216",
      "kind": "section",
      "number": "216",
      "heading": "Requisitions by joint committees and joint boards.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-216",
      "extent": null,
      "status": null,
      "parent": "part/XI"
    },
    {
      "path": "section/217",
      "kind": "section",
      "number": "217—220",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-217",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI"
    },
    {
      "path": "section/221",
      "kind": "section",
      "number": "221",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-221",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI"
    },
    {
      "path": "section/222",
      "kind": "section",
      "number": "222",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-222",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI"
    },
    {
      "path": "section/223",
      "kind": "section",
      "number": "223",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-223",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI"
    },
    {
      "path": "section/224",
      "kind": "section",
      "number": "224—227",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-224",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI"
    },
    {
      "path": "section/228",
      "kind": "section",
      "number": "228, 229",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-228",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI"
    },
    {
      "path": "section/230",
      "kind": "section",
      "number": "230",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-230",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI"
    },
    {
      "path": "part/XI/crossheading/payment-of-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment of Rates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XI"
    },
    {
      "path": "section/231",
      "kind": "section",
      "number": "231",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-231",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/crossheading/payment-of-rates"
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    {
      "path": "section/232",
      "kind": "section",
      "number": "232",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-232",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/crossheading/payment-of-rates"
    },
    {
      "path": "part/XI/crossheading/assessment-roll",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment Roll",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XI"
    },
    {
      "path": "section/233",
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      "number": "233",
      "heading": "Assessment Roll.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-233",
      "extent": null,
      "status": null,
      "parent": "part/XI/crossheading/assessment-roll"
    },
    {
      "path": "section/234",
      "kind": "section",
      "number": "234",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-234",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/crossheading/assessment-roll"
    },
    {
      "path": "section/235",
      "kind": "section",
      "number": "235",
      "heading": "Rating authority may require owner to furnish statement of lets.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-235",
      "extent": null,
      "status": null,
      "parent": "part/XI/crossheading/assessment-roll"
    },
    {
      "path": "section/236",
      "kind": "section",
      "number": "236",
      "heading": "Fractions of a penny of rates.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-236",
      "extent": null,
      "status": null,
      "parent": "part/XI/crossheading/assessment-roll"
    },
    {
      "path": "part/XI/crossheading/demand-note",
      "kind": "crossheading",
      "number": null,
      "heading": "Demand Note",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XI"
    },
    {
      "path": "section/237",
      "kind": "section",
      "number": "237",
      "heading": "Demand note for rates.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-237",
      "extent": "S",
      "status": null,
      "parent": "part/XI/crossheading/demand-note"
    },
    {
      "path": "part/XI/crossheading/appeals-against-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeals against Rates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XI"
    },
    {
      "path": "section/238",
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      "number": "238",
      "heading": "Appeals against rates.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-238",
      "extent": null,
      "status": null,
      "parent": "part/XI/crossheading/appeals-against-rates"
    },
    {
      "path": "part/XI/crossheading/levy-of-occupiers-rates-on-owner-in-certain-cases",
      "kind": "crossheading",
      "number": null,
      "heading": "Levy of Occupiers’ Rates on Owner in Certain Cases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XI"
    },
    {
      "path": "section/239",
      "kind": "section",
      "number": "239",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-239",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/crossheading/levy-of-occupiers-rates-on-owner-in-certain-cases"
    },
    {
      "path": "section/240",
      "kind": "section",
      "number": "240",
      "heading": "Owner may be charged with occupiers’ rates where subjects let for less than a year.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-240",
      "extent": null,
      "status": null,
      "parent": "part/XI/crossheading/levy-of-occupiers-rates-on-owner-in-certain-cases"
    },
    {
      "path": "section/241",
      "kind": "section",
      "number": "241",
      "heading": "Rates on subjects not occupied by same occupier for whole year.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-241",
      "extent": null,
      "status": null,
      "parent": "part/XI/crossheading/levy-of-occupiers-rates-on-owner-in-certain-cases"
    },
    {
      "path": "part/XI/crossheading/relief-of-rates-as-between-occupiers",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief of Rates as between Occupiers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XI"
    },
    {
      "path": "section/242",
      "kind": "section",
      "number": "242",
      "heading": "Outgoing occupier to have right of relief for rates against incoming occupier.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-242",
      "extent": null,
      "status": null,
      "parent": "part/XI/crossheading/relief-of-rates-as-between-occupiers"
    },
    {
      "path": "part/XI/crossheading/exemptions-from-payment-of-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemptions from Payment of Rates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XI"
    },
    {
      "path": "section/243",
      "kind": "section",
      "number": "243",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-243",
      "extent": "S",
      "status": "repealed",
      "parent": "part/XI/crossheading/exemptions-from-payment-of-rates"
    },
    {
      "path": "section/243A",
      "kind": "section",
      "number": "243A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-243A",
      "extent": "S",
      "status": "repealed",
      "parent": "part/XI/crossheading/exemptions-from-payment-of-rates"
    },
    {
      "path": "section/243B",
      "kind": "section",
      "number": "243B",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-243B",
      "extent": "S",
      "status": "repealed",
      "parent": "part/XI/crossheading/exemptions-from-payment-of-rates"
    },
    {
      "path": "section/244",
      "kind": "section",
      "number": "244",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-244",
      "extent": "S",
      "status": "repealed",
      "parent": "part/XI/crossheading/exemptions-from-payment-of-rates"
    },
    {
      "path": "section/245",
      "kind": "section",
      "number": "245, 246",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-245",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/crossheading/exemptions-from-payment-of-rates"
    },
    {
      "path": "part/XI/crossheading/recovery-and-priority-of-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery and Priority of Rates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XI"
    },
    {
      "path": "section/247",
      "kind": "section",
      "number": "247",
      "heading": "Recovery of rates.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-247",
      "extent": "S",
      "status": null,
      "parent": "part/XI/crossheading/recovery-and-priority-of-rates"
    },
    {
      "path": "section/247A",
      "kind": "section",
      "number": "247A",
      "heading": "Sheriff officer’s fees and outlays.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-247A",
      "extent": "S",
      "status": null,
      "parent": "part/XI/crossheading/recovery-and-priority-of-rates"
    },
    {
      "path": "section/248",
      "kind": "section",
      "number": "248, 249",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-248",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/crossheading/recovery-and-priority-of-rates"
    },
    {
      "path": "section/250",
      "kind": "section",
      "number": "250",
      "heading": "Recovery of rates from persons removing.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-250",
      "extent": null,
      "status": null,
      "parent": "part/XI/crossheading/recovery-and-priority-of-rates"
    },
    {
      "path": "section/251",
      "kind": "section",
      "number": "251, 252",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-251",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/crossheading/recovery-and-priority-of-rates"
    },
    {
      "path": "section/253",
      "kind": "section",
      "number": "253",
      "heading": "Misnomers, etc., not to affect proceedings for recovery of rates.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-253",
      "extent": null,
      "status": null,
      "parent": "part/XI/crossheading/recovery-and-priority-of-rates"
    },
    {
      "path": "part/XI/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XI"
    },
    {
      "path": "section/254",
      "kind": "section",
      "number": "254",
      "heading": "Application of Part XI of Act to all rates levied by rating authority.",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-254",
      "extent": null,
      "status": null,
      "parent": "part/XI/crossheading/miscellaneous"
    },
    {
      "path": "section/255",
      "kind": "section",
      "number": "255—257",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-255",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/crossheading/miscellaneous"
    },
    {
      "path": "part/XII",
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