{
  "url": "https://openlegislation.uk/rating-scotland-act-1926/section-11",
  "json_url": "https://openlegislation.uk/rating-scotland-act-1926/section-11.json",
  "legislation": "ukpga/Geo5/16-17/47",
  "legislation_title": "Rating (Scotland) Act 1926",
  "legislation_url": "https://openlegislation.uk/rating-scotland-act-1926",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Abolition of exemption from local rates in certain cases.",
  "text": "Section one of the Rating Exemptions (Scotland) Act, 1874 (which contains provisions whereby churches and certain other lands and heritages are not liable to local rates), shall cease to have effect—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) as regards local rates payable . . . in the case of ground exclusively appropriated as burial ground where such ground belongs to a local authority or to a company or persons selling the exclusive right of burial in lairs therein, or trading as cemetery owners for profit;\n. . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 11 (a) repealed retrospectively by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. I"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. III"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1874 c. 20."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/16-17/47/section/11",
    "retrieved_at": "2026-10-29T11:41:32.121746+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}