# Rating and Valuation (Amendment) (Scotland) Act 1984, Paragraph 14


In subsection (2) of section 2 of the Local Government (Scotland) Act 1975 (date of effect of alteration in the valuation roll) after paragraph (c) there shall be inserted the following paragraph—
“(cc) made under subsection (1)(ee) above following upon an appeal by virtue of section 3(2A) of this Act by a person who has become the proprietor, tenant or occupier of lands and heritages shall have effect only as from the date when he became such proprietor, tenant or occupier;”.

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Source: https://www.legislation.gov.uk/ukpga/1984/31/schedule/2/paragraph/14 (the official version)
Page: https://openlegislation.uk/rating-and-valuation-amendment-scotland-act-1984/schedule-2/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.