{
  "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/schedule-FOURTH/paragraph-10",
  "json_url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/schedule-FOURTH/paragraph-10.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/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "On receipt of a statement under the last foregoing paragraph, the Assessor shall (if necessary) adjust the Gas Board’s basic rateable valuation, calculate the rateable value of the lands and heritages which that Board are to be treated as occupying during the year in question in each separately rated area, and shall enter such rateable values in the valuation roll to be made up by him and notify the amount thereof to the local authority concerned and to the Board before the eighth day of September in that year.direct the local assessor under section 5 of the Local Government (Scotland) Act 1975 to enter the lands and heritages at such rateable values in the valuation roll and shall notify the amount of the rateable values to the rating authority concerned and to the Board before such date as may be prescribed.",
  "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      "text": "Sch. 4 repealed so far as relating to the British Gas Corporation in Scotland for any year commencing on or after 1.4.1978 by S.I. 1978/1176, art. 9, Sch."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 “direct” to “prescribed” substituted for words “enter” to “year” (1.4.1976) by Local Government (Scotland) Act 1975 (c. 30), s. 39 (2), Sch. 6 Pt. II para. 22"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words substituted by Local Government (Scotland) Act 1973 (c. 65), s. 122, Sch. 9 para. 51"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1975 c. 30."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/4-5/60/schedule/FOURTH/paragraph/10",
    "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."
}