# Rating and Valuation (Amendment) (Scotland) Act 1984, Section 14: Separate entry in valuation roll of pitches for static caravans.


After subsection (8) of section 3 of the Rating (Caravan Sites) Act 1976 (valuation and rating of caravan sites) there shall be inserted the following subsection—
“(8A) Where—
(a) a caravan site is treated under subsection (1) above as a single unit of lands and heritages;
(b) a caravan pitch on that site would be taken as including, as part of lands and heritages, the caravan for the time being on it; and
(c) the caravan pitch is separately occupied by a person other than the site operator,
the assessor shall, on the application of that person, omit the pitch from the single unit and enter it separately in the valuation roll.”.

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