{
  "url": "https://openlegislation.uk/rating-valuation-and-council-tax-miscellaneous-provisions-scotland-order-1996/article-5",
  "json_url": "https://openlegislation.uk/rating-valuation-and-council-tax-miscellaneous-provisions-scotland-order-1996/article-5.json",
  "legislation": "uksi/1996/580",
  "legislation_title": "The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996",
  "legislation_url": "https://openlegislation.uk/rating-valuation-and-council-tax-miscellaneous-provisions-scotland-order-1996",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Valuation lists and rolls",
  "text": "(1) In relation to anything falling to be done on or after the transfer date, a valuation list for an area compiled under section 26 of the Act shall be treated as if—\n(a) it had been in force since 1st April 1993; and\n(b) it was the same list as that part of the valuation list actually in force prior to the transfer date which related to that area.\n(2) In relation to anything falling to be done on or after the transfer date, a valuation roll for an area made up under section 28 of the Act shall be treated as if—\n(a) it had been in force since 1st April 1995; and\n(b) it was the same roll as that part of the valuation roll actually in force prior to the transfer date which related to that area.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/580/article/5",
    "retrieved_at": "2026-10-29T12:50:11.109371+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."
}