Local Government Finance Act 1992

Local Government (Scotland) Act 1975 (c. 30)

41 In section 2 of the Local Government (Scotland) Act 1975 (alterations to valuation roll which is in force), in subsection (1)(e) for the words “section 10(2) of the Local Government (Financial Provisions) (Scotland) Act 1963 or” there shall be substituted the word “under”.

42 In section 6 of that Act (valuation by formula of certain lands and heritages), at the end of subsection (1) there shall be inserted “and, for the purposes of this subsection, “class or description” of lands and heritages includes lands and heritages, or classes of lands and heritages, falling within such geographical area as may be prescribed.”

43 In section 37 of that Act (general interpretation)—

(a) after the definition of “the Assessor” there shall be inserted the following definition—

““apportionment note” shall be construed in accordance with the provisions of paragraph 1 of Schedule 5 to the Local Government Finance Act 1992;”;

(b) after the definition of “material change of circumstances” there shall be inserted the following definitions—

““non-domestic rate” shall be construed in accordance with the provisions of section 7A of this Act;

“part residential subjects” shall be construed in accordance with the provisions of section 99(1) of the Local Government Finance Act 1992;”; and

(c) in the definition of “prescribed”, after the words “Secretary of State” there shall be inserted the words “, and cognate expressions shall be construed accordingly”.

44 In Schedule 3 to that Act (which relates to borrowing and lending by local authorities)—

(a) in paragraph 6(2)(a), for the words “the community charges and the community water charges” there shall be substituted the words “the council tax and the council water charge”;

(b) in paragraph 20(2), for the words “the community charges and the community water charges” there shall be substituted the words “the council tax and the council water charge”;

(c) in paragraph 22(2), after the words “incurred by the authority for the purposes of” there shall be inserted—

“(a) their functions under any enactment (within the meaning of section 109(1) of the [1980 c. 45.] Water (Scotland) Act 1980) in relation to water supply in their area; or

(b) under the [1968 c. 47.] Sewerage (Scotland) Act 1968; or

(c)” ; and

(d) in paragraph 31, after the definition of “borrowing account” there shall be inserted the following definitions—

““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;”; and the definitions of “community charges” and “community water charges” shall cease to have effect.