Section 17 Common parts of shopping malls not to be entered separately in valuation roll.
After section 8 of the M1Valuation and Rating (Scotland) Act 1956 there shall be inserted the following section—
“ Common parts of shopping malls not to be entered separately in valuation roll.
8AThere shall not be entered separately in the valuation roll any part of a covered shopping mall, being a part the sole or main purpose of which is to serve two or more of the lands and heritages comprised in the mall.”.
Annotations
Marginal citations
- M1