# Pow of Inchaffray Drainage Commission (Scotland) Act 2019, Paragraph 7


Where the land category of a heritor's land, or a part of a heritor's land, changes during an assessment year, the new category will apply from the commencement of the next assessment year, irrespective of when the change occurs. If a change occurs as a result of building works, the change will be deemed to have occurred on the date of completion of the building works.

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Source: https://www.legislation.gov.uk/asp/2019/2/schedule/5/paragraph/7 (the official version)
Page: https://openlegislation.uk/pow-of-inchaffray-drainage-commission-scotland-act-2019/schedule-5/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.