Explanatory Notes

Land Reform (Scotland) Act 2016

2016 asp 18

22 April 2016

Commentary on Sections

Part 6 – Entry in Valuation Roll of Shootings and Deer Forests

Section 76 – Net annual value of deer forests

385.Section 76 amends section 6 of the Valuation and Rating (Scotland) Act 1956 by inserting subsections (8ZA) and (10A). The effect of this amendment is that, in arriving at the net annual value of deer forests, assessors may have regard to such factors relating to the management of deer as they consider appropriate.