Regulation 2 Amendment of Regulations
The Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 1994f1 shall be amended as follows:–
in regulation 2(1) (interpretation), there shall be added after the definition of “lands and heritages”, the following definition:–
““MoD property” means property occupied by the Secretary of State for Defence or, if unoccupied, owned by the Secretary of State for Defence;”;
in regulation 2(2), for the words from “(a) a school” to the end of that paragraph, there shall be substituted the following:–
“(a)a day nursery, providing day care for children who have attained the age of two, in respect of which a person is registered under section 71(1)(b) of the Children Act 1989;
(b)a school;
(c)a university;
(d)a designated institution within the meaning of section 44(2) of the 1992 Act;
(e)any institution for the provision of any form of further education which is managed by–
(i)an education authority;
(ii)a board of management within the meaning of section 36(1) of the 1992 Act; or
(iii)a body not established for profit;
and any expression used in this paragraph and in the Education (Scotland) Act 1980 and not defined in this paragraph shall be construed in accordance with that Act.”; and
in regulation 4(a) (decapitalisation rate), there shall be inserted after the words “consisting of any”, the words “MoD property,”.
Annotations
Footnotes
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S.I. 1994/3256.