Regulation 6 Application of Part II

(1)

Subject to paragraphs (2) to (4) below, this Part applies to lands and heritages which are shown in the roll on 1st April 1997 if either–

(a)

paragraph (a) or paragraph (b) of regulation 7 of the 1996 Regulations; or

(b)

Part IV of those Regulations,

applies to them as regards 31st March 1997, and they are not shown in a merged, split or reorganised entry taking effect on 1st April 1997.

(2)

This Part shall not apply to lands and heritages which have their rateable value for 1st April 1997 prescribed in an order made under section 6 of the 1975 Act^f1, unless they are lands and heritages which have their rateable value for that date prescribed by–

(a)

the Mines and Quarries (Rateable Values) (Scotland) Order 1995^f2;

(b)

the Electricity Generators (Rateable Values) (Scotland) Order 1995^f3;

(c)

the Electricity Generators (Aluminium) (Rateable Values) (Scotland) Order 1995^f4; or

(d)

the Docks and Harbours (Rateable Values) (Scotland) Order 1990^f5.

(3)

This Part shall not apply to lands and heritages which on 1st April 1997 do not have their rateable value prescribed in an order made under section 6 of the 1975 Act if they consist to any extent of lands and heritages which at any time during the financial years beginning on 1st April 1995 and 1st April 1996 had their rateable value so prescribed.

(4)

This Part shall cease, as from the date of any merged, split or reorganised entry taking effect subsequent to 1st April 1997, to apply to the lands and heritages shown in that entry.

Annotations

Footnotes

f1: Section 6(1) to (7) was substituted by the Local Government (Scotland) Act 1978 (c. 4), section 1, and section 6(1) subsequently substituted by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 11 and amended by the Local Government Finance Act 1992 (c. 14), Schedule 13, paragraph 42; section 6(1A) was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 6, paragraph 18; section 6(5A) and (8) was inserted by the Local Government etc. (Scotland) Act 1994, sections 160 and 157.
f2: S.I. 1995/366.
f3: S.I. 1995/371.
f4: S.I. 1995/372.
f5: S.I. 1990/817, amended by S.I. 1995/375 and 3253.