# Local Government (Scotland) Act 1966, Paragraph 2


For the purposes of any scheme under section 3A of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 which provides for the rates leviable in respect of lands and heritages to be reduced or remitted by virtue of the lands and heritages being unoccupied, a newly erected building which is not occupied on the date determined under the following provisions of this Schedule as the date on which the erection of the building is completed shall be deemed to become unoccupied on that date.

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Source: https://www.legislation.gov.uk/ukpga/1966/51/schedule/3/paragraph/2 (the official version)
Page: https://openlegislation.uk/local-government-scotland-act-1966/schedule-3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.