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  "id": "ukpga/1976/64",
  "title": "Valuation and Rating (Exempted Classes) (Scotland) Act 1976",
  "short_title": "Valuation and Rating (Exempted Classes) (Scotland) Act 1976",
  "long_title": "An Act to make provision as regards Scotland for the exclusion from the valuation roll of lands and heritages which lie wholly or partly on, over or under the bed of the sea; and for connected purposes.",
  "citation": "1976 c. 64",
  "type": "ukpga",
  "year": "1976",
  "number": "64",
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  "date": "1976-11-15",
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      "heading": "Exclusion from valuation roll of subjects below low water mark.",
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    "retrieved_at": "2026-10-29T10:27:47.802034+00:00"
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  "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."
}