Section 6 Entries in valuation lists as to freight–transport hereditaments.
Scotland
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For the purpose of determining in what proportions a freight–transport hereditament is occupied and used for transport purposes and for other purposes, respectively, the hereditament shall be deemed to be occupied and used for transport purposes, except in so far as it is occupied and used for the purposes of a dwelling–house, hotel, or place of public refreshment:
Provided that—
no part of a freight–transport hereditament which is so let out as to be capable of separate assessment shall be deemed to be occupied and used for transport purposes unless it is actually so occupied and used; and
in the case of a hereditament occupied and used for canal–transport purposes as part of a canal undertaking or occupied and used for dock purposes as part of a dock undertaking no part of the hereditament, being a building, yard, or other place primarily occupied and used for warehousing merchandise not in the course of being transported, shall be deemed to be occupied and used for transport purposes.
Annotations
Textual amendments
- F1
Ss. 1, 2, 4 (1), 6 (1) (2), 7 repealed by General Rate Act 1967 (c. 9), Sch. 14
Notes on the whole Act
Textual amendments
- F1
Act repealed (19.5.1997) by 1997 c. 29, S. 33(2), Sch. 4; S.I. 1997/1097, art. 3(d), Sch.
Notes on Part II.
Textual amendments
- F1
Para. 29 added by Factory and Workshop Act 1907 (c. 39), s. 1
Modifications
- C1
Factory and Workshop Act 1901 (c. 22) was repealed by Factories Act 1937 (c. 67), s. 159(3), Sch. 4 with the saving that nothing in this Act should afffect the definition of the expressions ''factory'' and ''workshop'' for the purposes of this Act, and accordingly s. 149 of, and Sch. 6 to, the repealed Act are here reproduced for the purpose of construing this Act.
- C2
Factory and Workshop Act 1901 (c. 22) was repealed by Factories Act 1937 (c. 67), s.159(3), Sch. 4 with the saving that nothing in that Act should affect the definition of the expressions ''factory'' and ''workshop'' for the purposes of this Act, and accordingly s. 149 of, and Sch. 6 to, the repealed Act are here reproduced for the purpose of construing this Act.