{
  "url": "https://openlegislation.uk/local-government-scotland-act-1966/section-24B",
  "json_url": "https://openlegislation.uk/local-government-scotland-act-1966/section-24B.json",
  "legislation": "ukpga/1966/51",
  "legislation_title": "Local Government (Scotland) Act 1966",
  "legislation_url": "https://openlegislation.uk/local-government-scotland-act-1966",
  "path": "section/24B",
  "kind": "section",
  "number": "24B",
  "heading": "Certain lands and heritages to be treated as unoccupied.",
  "text": "(1) For the purposes of section 24A of this Act, a part of lands and heritages shall be treated as unoccupied if, apart from this section, the part would fall to be treated as occupied by reason only of there being kept on the part plant, machinery or equipment—\n(a) which was last used on the part of the lands and heritages when it was last in use; or\n(b) which is intended for use on the part.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 24B inserted (1.4.1995) by 1994 c. 39, s. 155; S.I. 1994/3150, art. 4(a), Sch. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 24B(1) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(a)(i), 44(2); S.S.I. 2022/23, reg. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 24B(1) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(a)(ii), 44(2); S.S.I. 2022/23, reg. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 24B(1) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(a)(iii), 44(2); S.S.I. 2022/23, reg. 2"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 24B(1) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(a)(iv), 44(2); S.S.I. 2022/23, reg. 2"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 24B(1)(a) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(a)(v), 44(2); S.S.I. 2022/23, reg. 2"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in s. 24B(1)(b) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(a)(vi), 44(2); S.S.I. 2022/23, reg. 2"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 24B(2)-(4) repealed (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(b), 44(2); S.S.I. 2022/23, reg. 2 (with reg. 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1966/51/section/24B",
    "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."
}