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Sporting Lands Rating (Scotland) Act 1886

49 & 50 Vict. c. 15 · Enacted 10 May 1886 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 April 1995.

An Act to amend the Law as to the Rating of Lands occupied for Sporting purposes in Scotland.

[10th May 1886]F1C1C2

Annotations to the whole text

Textual amendments

F1

Act repealed (S.)(1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2

Modifications

C1

Act applied by Electricity Act 1947 (c. 54), s. 68(8); amended by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. I para. 2

C2

Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

Contents

  1. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  2. 2Interpretation clause.
  3. 3Construction of Act.
  4. 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  5. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  6. 6Valuation of shootings and deer forests.
  7. 7Rating of shootings and deer forests.
  8. 8Short title.

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

2Interpretation clause.

The expression “the Valuation Acts” shall mean the M1Lands Valuation (Scotland) Act 1854, and any Acts amending the same.

The expression “the assessor” shall mean the assessor appointed and acting under the Valuation Acts.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

3Construction of Act.

This Act shall be read and construed along with the Valuation Acts . . . F1

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

6Valuation of shootings and deer forests.

In order to ascertain and assess under the Valuation Acts the yearly value of shootings and deer forests in Scotland, it shall be the duty of the assessor to enter separately for each F1islands area or district, and in respect of each proprietor therein, the yearly value of the shootings over the lands and of the deer forests belonging to him in so far as situated within such islands area or district.

7Rating of shootings and deer forests.

All county, parochial, or other public assessments, and all assessments, rates, or taxes, under any Act of Parliament, authorised to be imposed or made upon or according to the annual value of lands and heritages ascertained under the Valuation Acts, . . . F1 shall be imposed or made upon or according to the annual value of shootings and deer forests ascertained under the Valuation Acts, as amended by this Act, . . .

8Short title.

This Act may be cited for all purposes as the Sporting Lands Rating (Scotland) Act, 1886.