# Local Government (Scotland) Act 1947, 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 . . . 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.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/10-11/43/section/242 (the official version)
Page: https://openlegislation.uk/local-government-scotland-act-1947/section-242
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.