Section 242 Outgoing occupier to have right of relief for rates against incoming occupier.
An outgoing occupier removing from any lands and heritages during the currency of a year for which he has paid the . . . F1 rates in respect of the said lands and heritages levied by the rating authority shall have a right of relief against the incoming occupier for the proportion of the said rates applicable to the period of the year remaining unexpired at the entry of the incoming occupier.
Annotations
Textual amendments
- F1
Word repealed by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. III
Notes on Part XI
Modifications
- C1
Pt. XI (ss. 209-257) extended by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 25(2), Sch. 5 Pt. II para. 22(a)
- C2
Pt. XI (ss. 209–257) modified by S.I. 1975/930, regs. 2, 3, Sch. and Water (Scotland) Act 1980 (c. 45, SIF 130), s. 48(1)
- C3
Pt. XI (ss.209-257) applied and power to modify conferred (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 107(1), Sch. 11 Pt. II para. 23(a) (with s. 118(1)(2)(4)).