{
  "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/schedule-FOURTH/paragraph-1",
  "json_url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/schedule-FOURTH/paragraph-1.json",
  "legislation": "ukpga/Eliz2/4-5/60",
  "legislation_title": "Valuation and Rating (Scotland) Act 1956",
  "legislation_url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956",
  "path": "schedule/FOURTH/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "The provisions of this Part of this Schedule shall have effect for the purpose of calculating in respect of the year subsequent to the year following the appointed day (hereinafter referred to as “the basic year”) and of any subsequent year, the rateable value of the lands and heritages which a Gas Board are to be treated as occupying as mentioned in subsection (1) of section twenty–four of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 repealed so far as relating to the British Gas Corporation in Scotland for any year commencing on or after 1.4.1978 by S.I. 1978/1176, art. 9, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words substituted by Gas Act 1972 (c. 60), Sch. 6 para. 6 (3) (b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/4-5/60/schedule/FOURTH/paragraph/1",
    "retrieved_at": "2026-10-29T11:14:28.409533+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."
}