{
  "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-8B",
  "json_url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-8B.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": "section/8B",
  "kind": "section",
  "number": "8B",
  "heading": "Property used for road user charging scheme to be excluded from valuation roll",
  "text": "(1) There shall not be entered in the valuation roll any lands and heritages—\n(a) that consist of a road in respect of which charges are imposed by a charging scheme made under Part 3 of the Transport (Scotland) Act 2001 (asp 2); or\n(b) subject to subsection (2) below, that are used solely for or in connection with the operation of such a scheme.\n(2) Lands and heritages such as are mentioned in subsection (1)(b) above do not include office buildings.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 8B inserted (1.4.2001) by 2001 asp 2, s. 59 (with s. 66); S.S.I. 2001/132, art. 2(2), Sch. Pt. I"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/4-5/60/section/8B",
    "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."
}