{
  "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-242",
  "json_url": "https://openlegislation.uk/local-government-scotland-act-1947/section-242.json",
  "legislation": "ukpga/Geo6/10-11/43",
  "legislation_title": "Local Government (Scotland) Act 1947",
  "legislation_url": "https://openlegislation.uk/local-government-scotland-act-1947",
  "path": "section/242",
  "kind": "section",
  "number": "242",
  "heading": "Outgoing occupier to have right of relief for rates against incoming occupier.",
  "text": "An outgoing occupier removing from any lands and heritages during the currency of a year for which he has paid the . . . 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word repealed by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. III"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/10-11/43/section/242",
    "retrieved_at": "2026-10-29T11:23:51.655435+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."
}