The Valuation and Rating (Coronavirus) (Scotland) Order 2021

Made: 30th November 2021

Coming into force: 1st December 2021

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Citation, commencement and date of effect

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Specified lands and heritages

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rateable values

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signed

TOM ARTHUR — Authorised to sign by the Scottish Ministers — 2021-11-30

Explanatory note

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Footnotes

[^f00001]: 1975 c. 30. Section 6(1) to (7) was substituted by section 1 of the Local Government (Scotland) Act 1978 (c. 4). Section 6(1) was subsequently substituted by paragraph 11 of schedule 12 of the Local Government Finance Act 1988 (c. 41) and amended by paragraph 42 of schedule 13 of the Local Government Finance Act 1992 (c. 14). Section 6(1A) was repealed by schedule 14 of the Local Government etc. (Scotland) Act 1994 (c. 39). Section 6(5A) was inserted by section 160 of the Local Government etc. (Scotland) Act 1994. Section 37(1) contains a definition of “prescribed” which is relevant to the exercise of the powers under which this Order is made and which was amended by paragraph 43(c) of schedule 13 of theLocal Government Finance Act 1992 and S.S.I. 2016/123. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).

[^f00002]: In terms of section 6(6) of the Local Government (Scotland) Act 1975, an Order under section 6 may provide that the Order shall have effect as from the beginning of the financial year in which it is made.

[^f00003]: 1994 c. 39.

[^f00004]: 1854 c. 91. Section 42 was amended by section 1 and the schedule of the Statute Law Revision Act 1892 (c. 19) and section 152(2) of the Local Government etc. (Scotland) Act 1994 (c. 39).

[^f00005]: Section 1 was amended by section 34 and schedule 6 of the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c. 47), paragraph 1 of schedule 14 of the Local Government etc. (Scotland) Act 1994, paragraph 1 of schedule 4 of the Local Government and Rating Act 1997 (c. 29) and section 7 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4).

Editorial notes