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The Mercury Communications Ltd. (Rateable Values) (Scotland) Order 1991

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Amendment of enactments

9.—(1) Section 2(1)(c) of the 1975 Act shall be amended by inserting at the end the following:—

(iii)upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the Mercury Communications Ltd. (Rateable Values) (Scotland) Order 1991 (hereinafter in this Act referred to as “the 1991 Order”);

(2) Section 2(1)(d) of that Act shall be amended by inserting after the words “lands and heritages” the following words:—

(other than lands and heritages within the class of lands and heritages prescribed in the 1991 Order).

(3) After paragraph (g) of section 2(1) of that Act, there shall be inserted the following paragraphs:—

(gg)by deleting therefrom, with effect on and after 1st April 1991, any lands and heritages within the class of lands and heritages prescribed iin the Mercury Communications Ltd. (Rateable Values) (Scotland) Order 1990(1) which were entered in the roll immediately before that date; and

(ggg)by entering therein any lands and heritages within the class of lands and heritages prescribed in the 1991 Order together with the rateable values apportioned by that Order to the local authorities whose areas comprise or form part of the valuation area;.

(4) In section 2(2)(a) of that Act, after the reference to “subsection (1)(a)”, there shall be inserted the words “or (ggg)”.

(5) In section 3(2) of that Act, for the words from “and any such person” to the end, there shall be substituted the following:—

and, where the entry relates to any lands and heritages within the class of lands and heritages prescribed in the 1991 Order, any such person may at any time while the roll is in force appeal against the entry but only on the ground that there is such an error in the entry as is referred to in section 2(1)(f) of this Act.

(6) In section 3(4) of that Act, after the words “lands and heritages” where they appear for the first time, there shall be inserted the following:—

(other than lands and heritages within the class of lands and heritages prescribed in the 1991 Order).

(1)

S.I. 1990/857.

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