# The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996, 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.

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Source: https://www.legislation.gov.uk/uksi/1996/580/article/4 (the official version)
Page: https://openlegislation.uk/rating-valuation-and-council-tax-miscellaneous-provisions-scotland-order-1996/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.