Article 4 Decisions before the transfer date

In the period up until 1st April 2000 and in relation to lands and heritages—

(a)

a relevant decision taken before the transfer date by a valuation appeal committee for the valuation area in which those lands and heritages were then situated; and

(b)

a decision taken before the transfer date by such a committee which altered the net annual value or rateable value of any comparable lands and heritages,

shall be taken to constitute a “material change of circumstances” for the purposes of the definition of that phrase in section 37(1) of the Local Government (Scotland) Act 1975^f1.

Annotations

Footnotes

f1: 1975 c. 30; the definition of “material change of circumstances” in section 37(1) was amended by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 20 and Schedule 2, paragraph 17, by the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c. 47), Schedule 6 and by paragraph 100(8) of Schedule 13 to the Act.