Local Government (Scotland) Act 1975

(1) No payment in respect of the resurces element shall be made to a local authority for any year unless in that year the product of a rate of one penny in the pound for the authority’s area is less than the standard penny rate product for the area. (2) Subject to any provision made by virtue of section 4(5) of this Act and to paragraph 3 below, the amount of the resources element payable to a local authority for any year shall be the product of— (a) the number of pence in the pound of the regional, general or district rate, as the case may be or, where the Secretary of State is of the opinion that the local authority have fixed an unnecessarily high rate, such lesser number of pence in the pound of that rate as the Secretary of State considers appropriate, and (b) the difference between the rate products mentioned in paragraph 1 above. (3) (1) If, after the amount of the resources element payable to a local authority for any year has been determined under paragraph 2 above— (a) the rateable values of lands and heritages in the authority’s area are reduced with effect from a date on or before that which is relevant for determining the product of a rate of one penny in the pound for the authority’s area for that year ; and (b) the effect of the reduction is to produce a reduction in the said product which is of such a magnitude that, expressed as a percentage of the initially ascertained figure, it exceeds such percentage as may be specified for the purposes of this paragraph in regulations made by the Secretary of State ; and (c) the authority by notice in writing request the Secretary of State to give a direction under this paragraph ; the Secretary of State shall direct that the amount of the resources element payable to the authority for that year shall be recalculated in accordance with the following provisions of this paragraph and a further payment on account of that element shall be made to the local authority accordingly. (2) Where sub-paragraph (1) above applies— (a) the product of a rate of one penny in the pound for the local authority’s area for the year concerned shall be recalculated by treating the intially ascertained figure as reduced by the amount of the excess referred to in sub-paragraph (1)(b) above ; (b) subject to any provisions made by virtue of section 4(5) of this Act, paragraph 2 above shall have effect accordingly for the prupsoes of determining the amount which, on the basis of that recalculation, would have been payable to the authority for that year. (3) The further payment referred to in sub-paragraph (1) above shall be an amount equal to the differnce between the amount previously paid to the authority for the year concerned on account of the resources element and the amount determined as mentioned in sub-paragraph (2)(b) above. (4) In this paragraph “the intially ascertained firgure”, in relation to any year, means the product of a rate of one penny in the pound ascertained for the purposes of paragraph 2 above. (5) The provisions of this paragraph shall have effect notwithstanding that the actual aggregate amount of the resources element for the year concerned may have been specified in an order under section 4(1) of this Act, and if any amount has been so specified it shall be treated as having been increased to such amount as may be necessary to provide for any further payment made to a local authority under this paragraph.

.

7

In paragraph 1 of Part III of Schedule 1 (the domestic element), at the end there shall be added the words “ and different amounts in the pound may be so prescribed for the raeas of different rating authorities ”.

SCHEDULE 3

Borrowing

1

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

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3

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4

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

5

• (1) The Secretary of State may by regulations made with the consent of the Treasury—

• (a) prescribe the form of any mortgage to be entered into for the purpose of any borrowing by a local authority,

• (b) regulate the issue of stocks and bonds or the creation of any other security for any such purpose, including the terms on which they are to be issued or created,

• (c) regulate the manner of transfer, dealing with and redeeming any mortgage created, or stocks or bonds issued or any other security created for any such purpose,

• (d) apply all or any of the provisions of sections 194 and 197 of the Act of 1973 (execution of deeds and inspection and deposit of documents) with or without modifications, to any such mortgage, stock, bonds or other security,

• (dd) make provision for the custody and, where appropriate, eventual destruction of documents relating to any such stocks or bonds,

• (e) make such incidental, consequential and supplemental provision as appears to the Secretary of State to be necessary or proper for bringing the regulations into operation and giving them full effect.

• (2) Different provisions may be made under this paragraph for securities of different classes.

• (3) A statutory instrument containing regulations under this paragraph shall be subject to annulment in pursuance of a resolution of either House of Parliament.

6

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7

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8

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9

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Loans

10

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11

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Loans fund

12

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13

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14

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15

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16

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17

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18

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19

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20

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21

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

Capital, Renewal and Repair Funds

22

• (1) Subject to the provisions of this Schedule, a local authority may establish any of the following funds—

• (a) a capital fund, to be used for defraying any expenditure of the authority to which capital is properly applicable, or in providing money for repayment of the principal of loans (but not any payment of interest on loans);

• (b) a renewal and repair fund, to be used for the purpose of defraying expenditure to be incurred from time to time in repairing, maintaining, replacing and renewing any buildings, works, plant, equipment or articles belonging to the authority.

• (ba) an insurance fund, to be used for the following purposes, namely—

• (i) where the authority could have insured against a risk but have not done so, defraying any loss or damage suffered, or expenses incurred, by the authority as a consequence of that risk;

• (ii) paying premiums on a policy of insurance against a risk.

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) A fund established by a local authority under this paragraph shall not be used to meet, directly or indirectly, any expenditure incurred by the authority for the purposes of . . .

• (c)

a statutory undertaking of the authority, being a transport, district heating, harbour, dock, pier or ferry undertaking or a market or civic restaurant ; and if the renewal and repair fund or the insurance fundis used so to meet expenditure incurred by the authority in relation to any house, or other property, to which their housing revenue account relates, the amount in question shall, subject to paragraph 1(7) of Schedule 4 to the Housing (Financial Provisions) (Scotland) Act 1972, first to be carried to the credit of that account.

In this sub-paragraph, “pier” and “ferry” do not include a pier or ferry provided under section 2(2) of the Local Government (Development and Finance) (Scotland) Act 1964.

• (3) Notwithstanding anything in any enactment, pending the application of any such fund as aforesaid for the purposes authorised by this paragraph, the money in the fund shall (unless applied in any other manner authorised by any enactment) be used for any purpose for which a local authority may borrow money or invested in accordance with regulations made under section 40 of the Local Government in Scotland Act 2003 (asp 1).

• (4) The provisions of this paragraph shall be in addition to and not in substitution for any other enactment authorising a local authority to establish a fund for a purpose for which a fund may be established under this paragraph; and a local authority may amalgamate any fund established by them under any other enactment with any corresponding fund established by them under this paragraph.

23

• (1) Subject to sub-paragraph (2) below, a local authority by whom a capital fund is established under paragraph 22 above may pay into that fund—

• (a) any sums derived from the sale of any property of the local authority, not being property held by them for any such purposes as are mentioned in paragraph 22(2) above; and

• (b) such sums as the local authority may from time to time by resolution direct;

and shall pay into that fund a sum equal to the amount of any income arising from the fund.

• (2) Except with the consent of the Secretary of State, money received from the disposal of any property to which the local authority’s housing revenue account relates shall not be paid into any such capital fund.

• (3) All money applied from any such capital fund may, if the local authority think fit, be repaid from the account to which that money is advanced by such annual instalments (with or without interest) and within such period as the local authority may determine.

24

• (1) A local authority by whom a renewal and repair fund , or an insurance fund,is established under paragraph 22 above may from time to time pay into that fund such sums as they may by resolution direct.

• (2) The purposes for which any such renewal and repair fund may be applied shall not include the defraying of expenditure of an undertaking of the local authority in respect of which the authority are authorised to provide a reserve fund.

25

• (1) Notwithstanding anything in any enactment, a local authority may use, for any purpose for which the authority has a statutory borrowing power, any money forming part of, but not for the time being required for the purposes of, any fund of theirs to which this paragraph applies; and where any such money is so used the following provisions of this paragraph shall have effect.

• (2) The money so used shall be repaid to the said fund as follows:—

• (a) it shall be repaid as and when it is required for the purposes of that fund;

• (b) if not required to be repaid ... under paragraph (a) above, it shall be repaid ... as the authority may resolve.

• (3) The statutory borrowing power shall be deemed to be exercised by the use of money under this paragraph as fully in all respects as if a loan of the same amount had been raised in exercise of the power.

• (4) This paragraph applies to any fund established for the repayment of debt, or as a reserve, or for the maintenance, renewal or repair of property, or for superannuation of staff, or for insurance, or otherwise for meeting future expenditure of a capital or non-recurring nature, or for any like purpose.

• (5) In this paragraph “statutory borrowing power” does not include the power to borrow by way of temporary loan or overdraft conferred by paragraph 3 above.

• (6) The powers conferred by this paragraph are in addition to, and not in derogation of, the powers conferred by or under any other enactment.

Miscellaneous

26

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27

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

28

• (1) Subject to . . . sub-paragraph (2) below, the provisions of this Schedule shall, subject to any necessary modifications, apply to a joint board having power to borrow money, the Strathclyde Passenger Transport Authority and a Transport Partnership created by order under section 1 of the Transport (Scotland) Act 2005 as they apply to a local authority.

• (2) The Secretary of State may by regulations make such provisions as seem to him necessary or expedient with respect to the application of the provisions of this Schedule to—

• (a) a joint board; ...

• (b) the Strathclyde Passenger Transport Authority, and

• (c) a Transport Partnership.

• (3) A statutory instrument containing regulations under this paragraph shall be subject to annulment in pursuance of a resolution of either House of Parliament.

29

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30

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

31

In this Schedule, unless the context otherwise requires—

• “advance”, in relation to the loans fund and a borrowing account of a local authority, means the transfer of money by way of loan from the loans fund to the appropriate borrowing account in exercise of a statutory borrowing power;

• “borrowing account”, in relation to a local authority, means an account of the authority relating to a purpose for which the authority have a statutory borrowing power;

• “council tax” shall be construed in accordance with the provisions of section 70(1) of the Local Government Finance Act 1992;

• “council water charge” shall be construed in accordance with the provisions of paragraph 6 to Schedule 11 to the Local Government Finance Act 1992;

• “community charges” shall be construed in accordance with section 7 (creation and purpose of community charges) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987;

• “community water charges” shall be construed in accordance with paragraph 6 of Schedule 5 to the said Act of 1987;

• “fixed period”, in relation to any sum advanced to a borrowing account or to a relevant authority, means such period not exceeding 30 years from the date of the advance as the local authority determine or such other period as the Secretary of State may determine in any particular case or , from time to time, for any class of cases or for the purpose of any enactment;

• “loans fund” means the loans fund established under this Schedule;

• “mortgage” means a deed containing an assignation by way of security of the funds, rates and revenues of a local authority;

• “relevant authority” means any authority to whom a local authority may make a loan under paragraph 10 or 11 above;

• “security”, in relation to a local authority, means a mortgage, a bond, a deposit receipt or other document of debt issued by the authority and the security created thereby (including stock created by the authority or a certificate in respect of such stock) by or under any enactment, but does not include . . . a heritable security or other deed of security or document of debt affecting the common good of an islands area or district;

• “statutory borrowing power” means any power to borrow money conferred on a local authority by or under any enactment, but does not include the power of an islands or district council to borrow for the purposes of the common good;

• “trustee securities” means any security in which trustees are for the time being authorised by law to invest trust money.

SCHEDULE 4

Disqualifications

1

• (1) A person shall be disqualified for being appointed as, or for being, the Commissioner if—

• (a) he is disqualified for being elected, or being a member of any of the authorities mentioned in section 23 of this Act; or

• (b) he is a member of any of those authorities or is a member (by co-option) of a committee of any of those authorities; or

• (c) he has been a member of any of those authorities or has been a member (by co-option) of a committee of any of those authorities within 5 years before the date from which the appointment would take effect.

• (2) The acts and proceedings of a person appointed as the Commissioner and acting in that office shall, notwithstanding his disqualification under this paragraph, be as valid and effectual as if he had been qualified.

2

The Commissioner, during his term of office and for 3 years thereafter, shall be disqualified for being appointed to any paid office by any of the authorities mentioned in section 23 of this Act.

Remuneration, etc.

3

• (1) The designated body shall pay to, or in respect of—

• (a) the Commissioner, or any person holding an appointment under paragraph 4 of this Schedule, such amounts—

• (i) by way of remuneration or allowances; or

• (ii) towards the provision of pensions, allowances or gratuities;

• (b) any person who has held the office of Commissioner, or an appointment under the said paragraph 4, such amounts by way of pensions, allowances or gratuities,

as the Secretary of State may determine; but any such amount which the Secretary of State determines to be payable to, or in respect of, the Commissioner or any person who has held the office of Commissioner shall be subject to the approval of the Treasury.

• (2) If a person ceases to be the Commissioner and it appears to the Secretary of State that there are special circumstances which make it right that that person should receive compensation, the designated body shall pay to that person a sum of such amount as the Secretary of State may, with the consent of the Treasury, determine.

Staff and accommodation

4

• (1) The Commissioner may appoint a secretary and such other officers as he may consider to be required for the discharge of his functions, but the amount of remuneration payable to the secretary and such officers and the number of such officers to be appointed shall be subject to the approval of the designated body.

• (2) The designated body shall, after consultation with the Commissioner, make such arrangements as they may consider to be required for the provision of offices and other accommodation in connection with the discharge of the Commissioner’s functions.

• (3) Any function of the Commissioner . . . may be performed by any of his officers who is authorised for the purpose by the Commissioner.

Expenses of the Commissioner

5

Subject to section 29(2H) of this Act, all reasonable expenses incurred by the Commissioner and his officers shall be defrayed by the designated body.

Disqualification for membership of the House of Commons and the Northern Ireland Assembly

6

In Part III of Schedule 1 to the House of Commons Disqualification Act 1975 and in Part III of Schedule 1 to the Northern Ireland Assembly Disqualification Act 1975 there shall (at the appropriate place in alphabetical order) be inserted the following entry:—

The Commissioner for Local Administration in Scotland;

SCHEDULE 5

1

The commencement or conduct of civil or criminal proceedings before any court of law.

2

Action taken by any police authority or any joint police boarde constituted by an amalgamation scheme made or approved under the Police (Scotland) Act 1967 in connection with the investigation or prevention of crime.

3

• (1) Action taken in matters relating to contractual or other commercial transactions of any authority to which Part II of this Act applies, including transactions falling within sub-paragraph (2) below but excluding transactions falling within sub-paragraph (3) below.

• (2) The transactions mentioned in sub-paragraph (1) above as included in the matters which, by virtue of that sub-paragraph, are not subject to investigation are all transactions of an authority to which Part II of this Act applies relating to the operation of public passenger transport, the carrying on of a dock or harbour undertaking, the provision of entertainment, or the provision and operation of industrial establishments and of markets.

• (3) The transactions mentioned in sub-paragraph (1) above as not included in those matters are—

• (a) transactions for or relating to the acquisition or disposal of land; and

• (b) all transactions (not being transactions falling within sub-paragraph (2) above) in the discharge of functions exercisable under any public general Act, other than those required for the procurement of the goods and services necessary to discharge those functions.

4

Action taken in respect of appointments or removals, pay, discipline, superannuation or other personnel matters.

5

Any action concerning—

• (a) the giving of instruction, whether secular or religious, or

• (b) conduct, curriculum, internal organisation, management or discipline,

in any educational establishment under the management of an education authority.

SCHEDULE 6

Part I — General Adaptation of Enactments

1

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

2

Any reference in the Valuation Acts or in any enactment having effect by virtue of those Acts to “year”, however expressed, shall be construed as respects the year 1975-76 as a reference to a period commencing on 16th May 1975 and ending on 31st March 1976 and as respects any later year as a period of twelve months ending with 31st March.

Part II — Minor and Consequential Amendments

The Lands Valuation (Scotland) Act 1854 (c. 91)

1

In section 7 (assessor may call for written statement of rent)—

• (a) for the words from “within the county or burgh” to “such county or burgh” there shall be substituted the words “ within his area for a return containing such particulars as may be reasonably required for the purpose of enabling him to value the lands and heritages ” ;

• (b) for the words “of such yearly rent or other particulars as aforesaid” there shall be substituted the words “ in such return ”.

2

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3

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4

For section 35 (valuation rolls preserved in the General Register House), there shall be substituted the following section—

(35) The assessor for each valuation area shall as soon as is reasonably practicable after a valuation roll has ceased to be in force trransmit the roll to the Keeper of the Records of Scotland for preservation by him.

.

5

In section 42 (interpretation), in the definition of “machinery fixed or attached” (set out in section 1 of the Lands Valuation (Scotland) Amendment Act 1902) the words “save as herein provided” shall cease to have effect and at the end there shall be added the words “ nor, after the year 1977-78, include any electric motor used in any industrial or trade process, whether in a building or not ”.

The Sporting Lands Rating (Scotland) Act 1886 (c. 15)

6

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The Valuation of Lands (Scotland) Acts Amendment Act 1894 (c. 36)

7

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The Rating and Valuation (Apportionment) Act 1928 (c. 44)

8

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The Railways (Valuation for Rating) Act 1930 (c. 24)

9

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The Water (Scotland) Act 1946 (c. 42)

10

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

The Civic Restaurants Act 1947 (c. 22)

11

In section 3 (financial provisions), in subsection (1) the words from “and form of the account” to the end, and in subsection (2) the words from “and if the account” to the end shall cease to have effect.

The Local Government (Scotland) Act 1947 (c. 43)

12

In section 235 (rating authority may require power to furnish statement of lets)—

• (a) in subsection (1) the words “and of the rents for which the same are let” shall cease to have effect ;

• (b) in subsection (2), for the words “ten pounds” and “twenty pounds” there shall be substituted respectively the words “ £50 ” and “ £100 ”, and the words “or the rent of any of the said lands and heritages” shall cease to have effect.

13

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The Local Government Act 1948 (c. 26)

14

In section 100(3) (provisions as to making and division of payments for benefit of local authorities), for the words from “according to their” to the end there shall be substituted the words “ among local authorities or any classess thereof in accordance with regulations made by him under section 11 of the Local Government (Scotland) Act 1973. ”.

The Water (Scotland) Act 1949 (c. 31)

15

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16

In section 20(1) (provisions as to levying of, and exemptions from, rates), after " requisitions)" there shall be inserted the words " Part VII of the Local Government (Scotland) Act 1973 and sections 7 to 10 of the Local Government (Scotland) Act 1975 ".

The Rating and Valuation (Scotland) Act 1952 (c. 47)

17

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18

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The Pests Act 1954 (c. 68)

19

For section 6 (charges for inspection of ships), there shall be substituted the following section—

(6) A local authority within the meaning of the Public Health (Scotland) Act 1945 or a port local authority within the meaning of section 172 of the Public Health (Scotland) Act 1897 may impose such charges as appear to the authority to be appropriate for any inspection of a vessel made by an officer of the authority for the purpsoes of any Order in Council under scetion 23 of the Prevention of Damage by Pests Act 1949.

.

The Valuation and Rating (Scotland) Act 1956 (c. 60)

20

In section 13 (time for giving notices etc.)—

• (a) at the end of subsection (1) there shall be added the words “ ; and an order under this section may relate to local authorities generally or to any class of local authority ” ;

• (b) subsection (2) shall cease to have effect.

21

In section 43(1) (interpretation), in the definition of “the Valuation Acts” at the end there shall be added the words “ and the Local Government (Scotland) Act 1975 ”.

22

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

The Local Government (Financial Provisions) (Scotland) Act 1963 (c. 12)

23

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

24

In section 9 (meaning of product of a rate of one penny in the pound and standard penny rate product)—

• (a) in subsection (3) for the words from “amount” to the end there shall be substituted the words “ product of the weighted population of the district or islands area and the national standard amount per head for that year. ” ;

• (b) subsection (4) shall cease to have effect ;

• (c) in subsection (5) after the word “area” there shall be inserted the words “ and the national standard amount per head ”.

25

In section 15 (proceedings before valuation appeal committees)—

• (a) in subsection (2) for the words “5 of the Act of 1956” there shall be substituted the words “ 4 of the Local Government (Scotland) Act 1975 and the procedure in appeals and complaints to the committees ” ;

• (b) for subsection (3) there shall be substituted the following subsection—

(3) Regulations under this section may provide for the amendment or repeal of any enactment which is inconsistent with or superseded by any provision contained in the regulations.

.

26

In section 22 (miscellaneous amendments of Act of 1956 repating to valuation and rating), in paragraph (d) for the words from “in years” to the end there shall be substituted the words “ as he may consider appropriate ”.

27

In section 26(1) (interpretation), in the definition of “year of revaluation” for the words “9 of Act of 1956” there shall be substituted the words “ 37 of the Local Government (Scotland) Act 1975 ”.

The Public Works Loans Act 1964 (c. 9)

28

In section 6(1) (re-borrowing powers of public authorities), for the words “section 277(1) of the Local Government (Scotland) Act 1947” there shall be substituted the words “ Scheduel 3 to the Local Government (Scotland) Act 1975 ”.

The Teaching Council (Scotland) Act 1965 (c. 19)

29

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

The Public Works Loans Act 1965 (c. 63)

30

In section 2 (new form of local loan and automatic charge for securing it)—

(b) in relation to Scotland, any local authority within the meaning of hte Local Government (Scotland) Act 1973 and any joint board or joint committee of any such local authority

;

• (b) in subsection (3), for the words “Part XII of the said Act of 1947” there shall be substituted the words “ Schedule 3 to the Local Government (Scotland) Act 1975 ” ;

• (c) in subsection (5), for the words “section 261 of the Local Government (Scotland) Act 1947” there shall be substituted the words “ paragraph 8 of Schedule 3 to the said Act of 1975 ”.

The Housing (Scotland) Act 1966 (c. 49)

31

In Schedule 7 (provisions as to local bonds), in paragraph 6 for the words “Part XII of the Local Government (Scotland) Act 1947” there shall be substituted the words “ Schedule 3 to the Local Government (Scotland) Act 1975 ”.

The Local Government (Scotland) Act 1966 (c. 51)

32

In section 15 (valuation according to tone of roll), in subsection (1), for the words “for a year other than a year of revaluation” there is substituted the words “ at any time the valuation roll is in force ”.

33

In section 24 (liability to be rated in respect of certain unoccupied property)—

• (a) in subsections (1), (4) and (5) for the words “three months” there shall be substituted the words “ six months ”. ;

• (b) subsections (2) and (3) shall cease to have effect.

34

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

35

In section 27 (notification of unoccupied dwelling-houses)—

• (a) in subsection (2), the words “subject to the next following subsection” and the words from “and no reduction” to the end shall cease to have effect ;

• (b) subsection (3) shall cease to have effect ;

• (c) in subsection (4) for the word “rating” there shall be substituted the word “ local ”.

36

In section 46(1) (general interpretation), in the definition of “year of revaluation” for the words “9 of the Valuation and Rating (Scotland) Act 1956” there shall be substituted the words “ 37 of the Local Government (Scotland) Act 1975 ”.

37

In Schedule 2 (valuation of water undertakings)—

• (a) in paragraph 1, the words “and shall enter such value in the valuation roll” shall cease to have effect ;

• (b) in paragraph 2, for the words “entered in the valuation roll referred to in” there shall be substituted the words “ determined by the Assessor in accordance with ” ;

• (c) in paragraph 4, for the words “31st December” there shall be substituted the words “ such date as may be prescribed ” ;

• (d) in paragraph 16, after the words “Assessor shall” there shall be inserted the words “ give a direction under section 5 of the Local Government (Scotland) Act 1975 to the local assessor to ” ;

• (e) in paragraph 17, after the words “and shall” there shall be inserted the words “ give a direction under section 5 of the Local Government (Scotland) Act 1975 to the local assessor to ” ;

• (f) in paragraph 19, for the words “31st December” there shall be substituted “ such date as may be prescribed ” ;

• (g) paragraph 23 and, in paragraph 27, the definition of “valuation roll” shall cease to have effect.

38

In Schedule 3 (rating of unoccupied property), in paragraph 3(6) for the words “349 of the Local Government (Scotland) Act 1947” there shall be substituted the words “ 192 of the Local Government (Scotland) Act 1973 ”.

The Water (Scotland) Act 1967 (c. 78)

39

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

The National Loans Act 1968 (c. 13)

40

In paragraph 1 of Schedule 4 (local loans), for the words “379(1) of the Local Government (Scotland) Act 1947” there shall be substituted the words “ 235(1) of the Local Government (Scotland) Act 1973 ”.

The Transport Act 1968 (c. 73)

41

In section 12(7)(b) (borrowing powers of Executive), for the words “section 278 of the Local Government (Scotland) Act 1947” there shall be substituted the words “ paragraph 26 of Schedule 3 to the Local Government (Scotland) Act 1975 ”.

42

In section 19(1) (transfer of control of bus services to Executive), for the words from “Minister has received” to “a copy of” there shall be substituted the words “ Authority for a designated area have caused to be published ”.

The Post Office Act 1969 (c. 48)

43

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

The Local Government (Footpaths and Open Spaces) (Scotland) Act 1970 (c. 28)

44

In section 5 (interpretation), in the definition of “local authority”, for the words “a town council or a county” there shall be substituted the words “ , in sections 1 and 2, a regional or islands council, and in section 3, a regional, islands or district ”.

The Breeding of Dogs Act 1973 (c. 60)

45

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

The Local Government (Scotland) Act 1973 (c. 65)

46

In section 49 (application of sections 45 to 47 to certain bodies)—

• (a) subsection (1)(b) shall cease to have effect ;

• (b) after subsection (1) there shall be inserted the following subsection:—

(1A) Sections 45 to 47 to this Act shall apply to any local valuation panel or valuation appeal committee but as if payments referred to in those sections qwere made by the valuation authority.

.

47

In section 94 (capital expenses), after subsection (1) there shall be inserted the following subsection—

(1A) The giving of approval by a local authoritu as a Passenger Transport Authority to any proposal for expenditure referred to in section 15(1)(c) of the Transport Act 1968 shall be deemed for the purposes of this section to be an incurrinf of liability by the authority to meet capital expenses.

.

48

In section 97(6) (Commission for Local Authority Accounts in Scotland), after the words “includes”, “Audit,” and “accountants, and” there shall be inserted respectively the words “ (a) ”, “ (b) ” and “ (c) ”.

49

In section 113 (persons eligible for rate rebates)—

• (a) for paragraph (b) of subsection (1) there shall be substituted the following paragraph—

(b) a person who is the occupier of lands and heritages which are not a dwelling-house, but who resides or is usually resident in a part of the lands and heritages which is used for the purposes of a private dwelling and has at the relevant date a rateable value which does not exceed any limit prescribed ;

;

• (b) subsection (3) shall cease to have effect ;

• (c) in subsection (4) for the word “paragraph” there shall be substituted the words “ paragraphs (b) and ” and at the end the shall be added the words “ ; but indetermining any such question the sheriff shall have regard to any apportionment shown in the valuation roll ”.

50

In section 125 (school and college councils), after subsection (3) there shall be inserted the following subsections—

(3A) Notwithstanding any rule of law, a person in minority shall be eligible to be appointed as a member of a scholl or college council. (3B) Without prejudice to the entitlement of a member of a scholl or college council who is also a member of a body to which sections 45 and 46 of this Act apply to receive allowances under those sections, an eduction authority may pay to any mamber of such a council— (a) in respect of his attendance at a meeting of the council, or (b) in rspect of the doing by him of anything approved by the authority, or anything of a class so approved, for the purpose of, or inconnection with, the discharge of functions of the council, such allowances, in the nature of those payable under those section, other than subsection (1) of the said section 45, as they think fit, being payments of such reasonable amounts as they may determine in any particular case or class of case and not exceeding the amounts prescribed under subsection (4) of the said section 45 and specified under the said section 46 for the corresponding allowances under those sections.

.

51

In section 183(1) (directions relating to specialist advice), for paragraphs (b) and (c) there shall be substituted the following paragraph—

(b) under sections 262 and 262A of that Act (designation of, and control of demolition in, conservation areas)

.

52

In section 194 (execution of deeds by local authority and use of seal), in subsection (1), for the words “this Act” there shall be substituted the words “ any enactment ”.

53

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

54

In Schedule 7 (meetings and proceedings of local authorities)—

• (a) in paragraph 2(4) after the words “a council” there shall be inserted the words “ and any other business brought before that meeting as a matter of urgency in accordance with the council’s standing orders ” ;

• (b) in paragraph 5(1) after the word “Act” there shall be inserted the words “ and to an yprovisions of standing orders relating to the suspension of such orders ” ;

• (c) in paragraph 5(2) after the word “appointment” there shall be inserted the words “ of a member of the council ”.

55

In Schedule 14 (amendment of enactments relating to roads), paragraphs 55 and 56 shall cease to have effect.

56

In Schedule 17 (amendment of enactments relating to water)—

• (a) for paragraph 1 there shall be substituted the following paragraph—

(1) (1) Notwithstanding any other provision of this Act or an yorder made thereunder, any reference in any enactment, order, scheme, regulations, award or byelaws passed or made before the coming into force of this Act— (a) in unspecified terms to a regional water board or the region of such a board (or any expression construed as such a reference by virtue of paragraph 2 of Schedule 2 to the Water (Scotland) Act 1967) or to a constituent board shall be construed respectively as a reference to a water authority or to the limits of supply of such an authority or to a constituent water authority ; (b) to a aprticular regional water board or the region of such a board (or any expression construed as aforesaid) shall be construed respectively as a reference to the water authority responsible for the water undertaking to which the enactment relates or to the limits of supply of such an authority. (2) If there is any doubt as to the identity of the water authority referred to in sub-paragraph (1)(b) above, that authority shall be taken to be such authority as may be specified in a direction given by the Secretary of State.

;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

57

In Schedule 23 (amendment of enactments relating to planning), in paragraph 2(b) for the words from “a general” to the end there shall be substituted the words “ an islands or district council ”.

58

In Schedule 29 (repeals), the entry relating to the Acquisition of Land (Authorisation Procedure) (Scotland) Act 1947 shall cease to have effect and paragraph 9 of Schedule 1 to that Act is hereby revived, and incolumn 3 of the entry relating to the Local Government (Scotland) Act 1966 for the words “30, subsections (3) and (4). Sections 31 and” there shall be substituted the words “ 30(4) the words from “section 149” to “Act)”. Section ”.

The Housing (Scotland) Act 1974 (c. 45)

59

In section 3 (conditions for approval of applications for improvement grant), in subsection (2)(c)(ii), for the words “last authenticated prior to” there shall be substituted the words “ inforce on ”.

The House of Commons Disqualification Act 1975 (c. 24)

60

In Part III of Schedule 1, in the entry relating to local government officers the words from “County clerk or” to the end of the entry shall cease to have effect.

61

In Part IV of Schedule 1, in the entry relating to Her Majesty’s Lieutenant for a county in Great Britain for the words “Great Britain” there shall be substituted the words “ England and Wales ”, and after that entry there shall be inserted the following entries—

Her Majesty’s lord-lieutenant or lieutenant for a region in Scotland.	Any constituency comprising the whole or part of such part of the region as may be determined by Order in Council made by Her Majesty in which the lord-lieutenant holds office or in which the lord-lieutenant or lieutenant discharges his functions.
Her Majesty’s lord-lieutenant or lieutenant for an islands area in Scotland.	Any constituency comprising the whole or part of the islands area for which the lord-lieutenant or lieutenant is appointed or for which the lord-lieutenant holds office.
Her Majesty’s lord-lieutenant or lieutenant for the district or city of Aberdeen, Dundee, Edinburgh or Glasgow.	Any constituency comprising the whole or part of the district in which the lord-lieutenant holds office or for which the lieutenant is appointed.

The Northern Ireland Assembly Disqualification Act 1975 (c. 25)

62

In Part III of Schedule 1, in the entry relating to local goverment officers the words from “County clerk or” to the end of the entry shall cease to have effect.

SCHEDULE 7

The valuation roll and revaluation.

Provisions supplementary to sections 1 and 2.

3A

The assessor shall be entitled at any reasonable time of the day, on giving not less than twenty-four hours previous notice in writing to the occupier, to enter, survey and value for the purposes of the Valuation Acts any lands and heritages within the area for which he acts as assessor, and if any person refuses to admit the assessor to enter any lands and heritages or obstructs him in making his survey or valuation he shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

7A

• (1) The Secretary of State shall, in respect of the financial year 1993-94 and each subsequent financial year, prescribe for each local authority a rate which shall be their non-domestic rate in respect of that year.

• (2) Non-domestic rates shall be levied in accordance with section 7 of this Act by each rating authority in respect of lands and heritages—

• (a) which are subjects (other than part residential subjects) in respect of which there is an entry in the valuation roll, according to their rateable value or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the Local Government Finance Act 1988, according to that rateable value; or

• (b) which are part residential subjects, according to that part of their rateable value which is shown in the apportionment note as relating to the non-residential use of those subjects or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the Local Government Finance Act 1988, according to that part of that rateable value which is so shown in the apportionment note.

• (3) The rates prescribed under subsection (1) above shall be known—

• (a) in the case of the regional council, as the non-domestic regional rate;

• (b) in the case of the district council, as the non-domestic district rate; and

• (c) in the case of the islands council, as the non-domestic islands rate.

• (4) References (however expressed) in any enactment to the non-domestic rate determined by a local authority shall be construed as references to the non-domestic rate prescribed for the local authority under this section.

• (5) A statutory instrument containing any order under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

7B

• (1) The Secretary of State shall, in respect of the financial year following that in which this subsection comes into force and each subsequent financial year, prescribe a rate which shall be the non-domestic rate to be levied throughout Scotland in respect of that financial year.

• (2) Non-domestic rates shall be levied by each rating authority in respect of lands and heritages in their area—

• (a) in accordance with section 7 of this Act; or

• (b) where the lands and heritages fall within a class of lands and heritages prescribed under section 153 of the Local Government etc. (Scotland) Act 1994, in accordance with those regulations.

• (3) In the application of section 7 of this Act to the levying of the non-domestic rate prescribed under this section, for the words “to which the rate relates” in each of subsections (1) and (2) of that section there shall be substituted the words “of the rating authority”.

• (4) References (however expressed) in any enactment to the non-domestic rate determined by a local authority shall be construed as references to the non-domestic rate prescribed under this section.

• (5) A statutory instrument containing any order under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

9A

• (1) Subject to regulations made under this section—

• (a) where any amount has been paid to a rating authority in respect of rates either—

• (i) in error; or

• (ii) in consequence of the entry on to the valuation roll of a valuation which is subsequently reduced,

and the rating authority repay the amount, the authority shall also pay to the person to whom the repayment is made interest on the amount; and

• (b) where any amount has been repaid to any person by a rating authority either—

• (i) in error; or

• (ii) in consequence of the entry on to the valuation roll of a valuation which is subsequently increased,

and the rating authority recover the amount, the authority may also recover from that person any interest paid on that amount.

• (2) The Secretary of State may by regulations make provision as to—

• (a) the circumstances in which interest is to be payable or recoverable by a rating authority;

• (b) the rate at which any interest is to be paid, or the manner in which such rate is to be determined; and

• (c) the date or dates from which, or by reference to which, any payment of interest is to run.

• (3) This section applies to any payments such as are mentioned in subsection (1) which were made—

• (a) after 1st April 1990; and

• (b) before the coming into force of this section,

as it applies to such payments made after the coming into force of this section; but does not entitle any person to receive any payment of interest in respect of any such payment made before 1st April 1990.

• (4) Regulations made under this section may provide for the deduction from any sum paid by way of interest under or by virtue of this section of any sum previously paid under or by virtue of any other enactment by way of interest in respect of the same payment.

• (5) Regulations under this section—

• (a) may make different provision in relation to different cases or descriptions of case;

• (b) may include such transitional provisions as appear to the Secretary of State to be necessary or expedient; and

• (c) shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

15A

• (1) A local authority may establish, in accordance with the provisions of this section, Direct Labour Organisation/Direct Services Organisation Funds (to be known as “DLO/DSO funds”) for the purpose of dealing with surpluses and deficits which may occur in respect of—

• (a) any revenue account kept by the authority under section 10(1) (accounts relating to construction or maintenance work) of the Local Government, Planning and Land Act 1980; or

• (b) any account kept by the authority under section 9(2) (accounts) of the Local Government Act 1988.

• (2) Any interest earned on money transferred to a reserve fund established under subsection (1) above may be credited to that fund.

• (3) Any surplus credited to a fund established under subsection (1) above and which is, in the opinion of the authority, not required for the purpose of dealing with deficits in any such fund, may be transferred by them to the general fund maintained by them under section 93 of the Act of 1973 (general fund).

• (4) This section is without prejudice to any specific limitation imposed by or under any enactment as to the manner in which money may be paid into or out of any specific account.

29A

• (1) Subject to subsection (3) below, any power of an authority to have their functions discharged by any person or body of persons acting for the authority shall, as respects the consideration of a further report of the Commissioner under section 29(2A) of this Act, be subject to the restriction that, if it is proposed to take no action on, or not the action recommended in, the report, consideration of the report shall be referred to the authority.

• (2) Consideration of a further report of the Commissioner under section 29(2A) of this Act by—

• (a) any such committee as is mentioned in section 23(2)(d) of this Act; or

• (b) an education committee appointed under section 124 of the Act of 1973;

shall be subject to a corresponding restriction.

• (3) The restriction imposed by subsections (1) and (2) above does not apply where the report recommends action to be taken by . . .—

• (a) a joint committeeestablished under section 56 of the Act of 1973 . . .; or

• (b) a joint board referred to in paragraph (a) or (b) of subsection (2) of section 23 of this Act (fire and police joint boards) or a joint committee referred to in paragraph (e) of that subsection (local government and teachers’ superannuation joint committees)

• (4) If an authority considering a further report of the Commissioner under section 29(2A) of this Act take into consideration a report by a person or body with an interest in the Commissioner’s report, they shall not conclude their consideration of the Commissioner’s report without also having taken into consideration a report by a person or body with no interest in the Commissioner’s report.

• (5) No member of an authority to which this Part of this Act applies or of a committee or board mentioned in subsection (2) or (3) above shall vote on any question with respect to a report or further report under this Part of this Act in which he is named and criticised by the Commissioner.

Minor and consequential amendments and repeals.

24A

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

The House of Commons Disqualifications Act 1975 (c. 24)

Editorial notes

[^c10749461]: Act explained by National Heritage (Scotland) Act 1985 (c. 16, SIF 78), s. 20(1)(3)

[^c10749471]: Act modified by Dockyard Services Act 1986 (c. 52, SIF 58), s. 3(1)(c) and by Legal Aid (Scotland) Act 1986 (c.47, SIF 77:2), s. 1, Sch. 1 para. 1(4)

[^c10749481]: Act extends to Scotland with exception see s. 39(6)

[^c10749491]: Act applied (1.4.1992) by Valuation and Rating (Scotland) Act 1956 (c. 60), s. 22(3) (as substituted by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch. 13 para. 10 (with s. 118(1)(2)(4)); S.I. 1992/818, art. 2(a).

[^c10749501]: Act applied (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 111(9), (with s. 118(1)(2)(4)); S.I. 1993/575, art. 2(a). Act modified (4.1.1995) by 1994 c. 39, s. 49(3) (with ss. 7(2), 128(8)); S.I. 1994/2850, art. 3(a), Sch. 2

[^c10749681]: S. 1 excluded by Valuation and Rating (Exempted Classes) (Scotland) Act 1976 (c. 64, SIF 103:2), s. 2(2)

[^c10749691]: S. 1(2) excluded by S.I. 1983/120, art. 4 and 1983/534, art. 3

[^c10749711]: Words in s. 1(2) repealed (19.5.1997) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1997/1097, art. 3(d), Sch.

[^c10749721]: Proviso repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6

[^c10749731]: Words in s. 1(3)(b) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(2)); S.I. 1996/323, art. 4(1)(d), Sch. 2

[^c10749741]: S. 1(3)(c) repealed (1.4.1996) by 1996 c. 39, s. 180(2), Sch. 14 (with s. 128(2)); S.I. 1996/323, art. 4(1)(d), Sch. 2

[^c10749751]: 1854 c. 91.

[^c10749761]: S. 1(6)(e) repealed (19.5.1997) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1997/1097, art. 3(d), Sch.

[^c10749771]: S. 1(6A)–(6E) repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6

[^c10749781]: S. 1(7) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(2)); S.I. 1996/323, art. 4(1)(d), Sch. 2

[^c10753121]: S. 2 excluded by Valuation and Rating (Exempted Classes) (Scotland) Act 1976 (c. 64, S IF 103:2), s. 2(2)

[^c10753131]: S. 2(1) excluded by S.I. 1983/120, art. 4 and 1983/534, art. 3

[^c10753141]: S. 2(1)(d) explained by Lands Valuation Amendment (Scotland) Act 1982 (c. 57, SIF 103:2), s. 1(4)

[^c10753151]: S. 2(1)(2) modified by S.I. 1979/951, arts. 3, 10(a)

[^c10753181]: S. 2(1) modified (for the financial year 1994-95) by S.I. 1994/913, arts. 1(2), 7(2) S. 2(1) modified (for the financial year 1994-95) by S.I. 1994/2071, arts. 1(2), 9(3) S. 2(1) modified (for the financial year 1994-95) by S.I. 1994/2073, arts. 1(2), 8(3) S. 2(1) modified (for the financial year 1994-95) by S.I. 1994/2075, arts. 1(2), 9(3) S. 2(1) modified (for the financial year 1994-95) by S.I. 1994/2080, arts. 1(2), 9(3) S. 2(1) modified (for the financial year 1994-95) by S.I. 1994/2081, arts. 1(2), 9(3) S. 2(1) modified (for the financial year 1995-96) by S.I. 1995/366, arts. 1, 7(2) S. 2(1) modified (for the financial years 1995-96 to 1999-2000) by S.I. 1995/369, arts. 1, 10(3) S. 2(1) modified (for the financial years 1995-96 to 1999-2000) by S.I. 1995/370, arts. 1 10(3) S. 2(1) modified (for the financial years 1995-96 to 1999-2000) by S.I. 1995/373, arts. 1, 10(3) S. 2(1) modified (for the financial years 2000-01 to 2004-05) by S.S.I. 2000/85, arts. 1, 8(3) S. 2(1) modified (for the financial years 2000-01 to 2004-05) by S.S.I. 2000/87, arts. 1, 7(2) S. 2(1) modified (for the financial year 2000-01 and the four following financial years) by S.S.I. 2000/86, arts. 1, 8(2) S. 2(1) modified (for the financial year 2000-01 and the four following financial years) by S.S.I. 2000/88, arts. 13, 15(3) (which art. 15(3) is omitted (31.3.2002) by virtue of S.S.I. 2002/158, art. 13) S. 2(1) modified (for the financial year 1999-2000) by S.S.I. 2000/89, arts. 1(2), 8(3) (which S.S.I. is revoked by S.S.I. 2000/424, art. 9) S. 2(1) modified (for the financial year 2000-01 and the four following financial years) by S.S.I. 2000/90, arts. 1, 9(3) S. 2(1) modified (for the financial year 2000-01 and for any subsequent financial year) by S.S.I. 2000/91, arts. 1, 8(3) S. 2(1) modified (for the financial year 2000-01 and for each subsequent financial year) by S.S.I. 2000/285, arts. 1(2), 10(3) S. 2(1) modified (for the financial years 2000-01 to 2004-05) by S.S.I. 2000/424, arts. 1(2), 8(3) S. 2(1) modified (for the financial year 2002-02 and the three following financial years) by The Electricity Lands and Generators (Rateable Values) (Scotland) Variation Order 2002 (S.S.I. 2002/158), arts. {18}, 19

[^c10753191]: Words added by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 21, Sch.2 para. 13(1)

[^c10753201]: S. 2(1)(c) modified (for the financial years 1993-94 and 1994-95) by S.I. 1994/911, arts. 1(2), 7(1) S. 2(1)(c) modified (for the financial year 1994-95) by S.I. 1994/913, arts. 1(2), 7(1) S. 2(1)(c) modified (for the financial year 1994-95) by S.I. 1994/2071, arts. 1(2), 9(1) S. 2(1)(c) modified (for the financial year 1994-95) by S.I. 1994/2073, arts. 1(2), 8(1) S. 2(1)(c) modified (for the financial year 1994-95) by S.I. 1994/2075, arts. 1(2), 9(1) S. 2(1)(c) modified (for the financial year 1994-95) by S.I. 1994/2080, arts. 1(2), 9(1) S. 2(1)(c) modified (for the financial year 1994-95) by S.I. 1994/2081, arts. 1(2), 9(1) S. 2(1)(c) modified (for the financial year 1995-96) by S.I. 1995/366, arts. 1, 7(1) S. 2(1)(c) modified (for the financial years 1995-96 to 1999-2000) by S.I. 1995/369, arts. 1, 10(1) S. 2(1)(c) modified (for the financial years 1995-96 to 1999-2000) by S.I. 1995/370, arts. 1, 10(1) S. 2(1)(c) modified (for the financial years 1995-96 to 1999-2000) by S.I. 1995/373, arts. 1, 10(1) S. 2(1)(c) modified (for the financial years 2000-01 to 2004-05) by S.S.I. 2000/85, arts. 1, 8(1) S. 2(1)(c) modified (for the financial year 2000-01 and the four following financial years) by S.S.I. 2000/86, arts. 1, 8(1) S. 2(1)(c) modified (for the financial years 2000-01 to 2004-05) by S.S.I. 2000/87, arts. 1, 7(1) S. 2(1)(c) modified (for the financial year 2000-01 and the four following financial years) by S.S.I. 2000/88, arts. 13, 15(1) S. 2(1)(c) modified (for the financial year 1999-2000) by S.S.I. 2000/89, arts. 1(2), 8(1) (which S.S.I. is revoked by S.S.I. 2000/424, art. 9) S. 2(1)(c) modified (for the financial year 2000-01 and the four following financial years) by S.S.I. 2000/90, arts. 1, 9(1) S. 2(1)(c) modified (for the financial year 2000-01 and for any subsequent financial year) by S.S.I. 2000/91, arts. 1, 8(1) S. 2(1)(c) modified (for the financial year 2000-01 and for each subsequent financial year) by S.S.I. 2000/285, arts. 1(2), 10(1) S. 2(1)(c) modified (for the financial years 2000-2001 to 2004-05) by S.S.I. 2000/424, arts. 1(2), 8(1)

[^c10753211]: S. 2(1)(c)(i) repealed (19.5.1997) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1997/1097, art. 3(d), Sch.

[^c10753221]: S. 2(1)(d) modified (for the financial years 1993-94 and 1994-95) by S.I. 1994/911, arts. 1(2), 7(2) S. 2(1)(d) modified (for the financial year 1994-95) by S.I. 1994/2071, arts. 1(2), 9(2) S. 2(1)(d) modified (for the financial year 1994-95) by S.I. 1994/2073, arts. 1(2), 8(2) S. 2(1)(d) modified (for the financial year 1994-95) by S.I. 1994/2075, arts. 1(2), 9(2) S. 2(1)(d) modified (for the financial year 1994-95) by S.I. 1994/2080, arts. 1(2), 9(2) S. 2(1)(d) modified (for the financial year 1994-95) by S.I. 1994/2081, arts. 1(2), 9(2) S. 2(1)(d) modified (for the financial years 1995-96 to 1999-2000) by S.I. 1995/369, arts. 1, 10(2) S. 2(1)(d) modified (for the financial years 1995-96 to 1999-2000) by S.I. 1995/370, arts. 1, 10(2) S. 2(1)(d) modified (for the financial years 1995-96 to 1999-2000) by S.I. 1995/373, arts. 1, 10(2) S. 2(1)(d) modified (for the financial years 2000-01 to 2004-05) by S.S.I. 2000/85, arts. 1, 8(2) S. 2(1)(d) modified (for the financial year 2000-01 and the four following financial years) by S.S.I. 2000/88, art. 13, 15(2) S. 2(1)(d) modified (for the financial year 1999-2000) by S.S.I. 2000/89, arts. 1(2), 8(2) (which S.S.I. is revoked by S.S.I. 2000/424, art. 9) S. 2(1)(d) modified (for the financial year 2000-01 and the four following financial years) by S.S.I. 2000/90, arts. 1, 9(2) S. 2(1)(d) modified (for the financial year 2000-01 and for any subsequent financial year) by S.S.I. 2000/91, arts. 1, 8(2) S. 2(1)(d) modified (for the financial year 2000-01 and for each subsequent financial year) by S.S.I. 2000/285, arts. 1(2), 10(2) S. 2(1)(d) modified (for the financial years 2000-01 to 2004-05) by S.S.I. 2000/424, arts. 1(2), 8(2)

[^c10753301]: S. 2(1)(ee) repealed (19.5.1997) by 1997 c. 29, s. 33(1), Sch. 3 para. 12(a); S.I. 1997/1097, art. 3(c), Sch.

[^c10753311]: S. 2(1)(g) repealed (19.5.1997) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1997/1097, art. 3(d), Sch.

[^c10753321]: Words inserted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 21, Sch. 2 para. 13(3)

[^c10753331]: S. 2(1A) inserted (19.5.1997) by 1997 c. 29, s. 33(1), Sch. 3 para. 12(b); S.I. 1997/1097, art. 3(c)

[^c10753351]: S. 2(2)(a) modified (for the financial years 1993-94 and 1994-95) by S.I. 1994/911, arts. 1(2), 7(4) S. 2(2)(a) modified (for the financial year 1995-96) by S.I. 1995/366, arts. 1, 7(3) S. 2(2)(a) modified (for the financial years 1995-96 to 1999-2000) by S.I. 1995/369, arts. 1, 10(4) S. 2(2)(a) modified (for the financial years 1995-96 to 1999-2000) by S.I. 1995/370, arts. 1, 10(4) S. 2(2)(a) modified (for the financial years 1995-96 to 1999-2000) by S.I. 1995/373, arts. 1, 10(4) S. 2(2)(a) modified (for the financial years 1995-96 to 1999-2000) by S.I. 1995/930, arts. 1, 9(4) S. 2(2)(a) modified (for the financial years 2000-01 to 2004-05) by S.S.I. 2000/85, arts. 1, 8(4) S. 2(2)(a) modified (for the financial year 2000-01 and the four following financial years) by S.S.I. 2000/86, arts. 1, 8(3) S. 2(2)(a) modified (for the financial years 2000-01 to 2004-05) by S.S.I. 2000/87, arts. 1, 7(3) S. 2(2)(a) modified (for the financial year 2000-01 and the four following financial years) by S.S.I. 2000/88, arts. 13, 15(4) S. 2(2)(a) modified (for the financial year 2000-01 and the four following financial years) by S.S.I. 2000/90, arts. 1, 9(4) S. 2(2)(a) modified (for the financial year 2000-01 and for any subsequent financial year) by S.S.I. 2000/91, arts. 1, 8(4) S. 2(2)(a) modified (for the financial year 2000-01 and for each subsequent financial year) by S.S.I. 2000/285, arts. 1(2), 10(4)