{
  "url": "https://openlegislation.uk/local-government-scotland-act-1966/section-21",
  "json_url": "https://openlegislation.uk/local-government-scotland-act-1966/section-21.json",
  "legislation": "ukpga/1966/51",
  "legislation_title": "Local Government (Scotland) Act 1966",
  "legislation_url": "https://openlegislation.uk/local-government-scotland-act-1966",
  "path": "section/21",
  "kind": "section",
  "number": "21",
  "heading": "Amendment of section 22 of the Valuation and Rating (Scotland) Act 1956.",
  "text": "In section 22(1) of the Valuation and Rating (Scotland) Act 1956 (which relates to the exemption of churches, etc. from rates) for the paragraphs (a) and (b) there shall be substituted the words “any premises to which this subsection applies, which belong to or are held by a religious body, so long as the use of the premises is wholly or mainly for purposes connected with that body and no profit is derived by that body from the use of the premises for any other purpose.\nThis subsection applies to any church, chapel, meeting place, church hall, chapel hall or other similar building.” ; and accordingly subsection (4)(b) of the said section 22 shall cease to have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "The text of ss. 13 para. (b), 21, 48(1), Sch. 5 paras. 2, 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1966/51/section/21",
    "retrieved_at": "2026-10-29T10:56:13.007142+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."
}